How safe is GnuCash?

[70147persson at telia.com]

How safe is GnuCash? No, I am not talking about lack of bugs etc, but 
from an auditor's point of view. How to secure that no one is 
manipulating the figures in the book? The best way of book keeping is 
an, in advance paginated, paper book, in which you write your notes with 
non erasable ink. Then, if I make a mistake, I have to make a change by 
drawing a straight line (in ink) over the wrong figures and write the 
correct ones next to the original and sign it with my signature. That 
way the auditor can see all changes and can verify it to the written 
documents/verifications.

A good electronic book keeping system should be as close to these 
(manual) methods as possible, and I have also seen such programs. An 
already written and accepted notation can never be changed in such a 
program, but substituted with the correct one next to the original. 
Moreover there are log files, protected with checksums, where all 
transactions are noted.

Does GnuCash have anything of this? My impression is no, but I might 
have missed something important. If not  the program is not much better 
then a simple spread sheet, which some people use, although a wee easier 
to use. When using GnuCash or any book keeping program, in professional 
business, and if I was the auditor I would demand these facilities, to 
make sure that no way exist to manipulate the book after the original 
book keeping .

/Kaj