ISO 21378:2019
(Main)Audit data collection
Audit data collection
This document establishes common definitions of accounting data elements and provides the information necessary to extract relevant audit data. NOTE For the purpose of this document, "audit" refers to an examination of an entity's financial and financial related records in order to check that they are fairly presented. This document is applicable to the bridging of understanding among auditors, auditees, software developers and IT professionals, and creating a mechanism for expressing the information, common to accounting, in a manner independent of accounting and ERP systems. This document serves as a foundation for local data extraction efforts in the areas of general ledger, accounts receivable, sales, accounts payable, purchase, inventory, and property, plant and equipment.
Collecte des données d’audit
General Information
Standards Content (Sample)
INTERNATIONAL ISO
STANDARD 21378
First edition
2019-11
Audit data collection
Collecte des données d’audit
Reference number
ISO 21378:2019(E)
©
ISO 2019
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ISO 21378:2019(E)
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ISO 21378:2019(E)
Contents Page
Foreword .vi
Introduction .vii
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Modules, tables and fields . 3
4.1 General . 3
4.2 Naming conventions . 4
4.3 Representation and datatype of data elements . 6
4.4 Base module . 8
4.4.1 General. 8
4.4.2 BAS_Business_Segment . 8
4.4.3 BAS_Business_Segment_Hierarchy . 8
4.4.4 BAS_Employee . 9
4.4.5 BAS_User .10
4.4.6 BAS_Customer_Type .11
4.4.7 BAS_Customer .12
4.4.8 BAS_Supplier_Type .15
4.4.9 BAS_Supplier .16
4.4.10 BAS_Chart_Of_Accounts .18
4.4.11 BAS_Accounting_Period .20
4.4.12 BAS_Journal_Entry_Type .20
4.4.13 BAS_Bill_Type .21
4.4.14 BAS_Settlement_Method .22
4.4.15 BAS_Currency.22
4.4.16 BAS_Measurement_Unit .23
4.4.17 BAS_Payment_Term .24
4.4.18 BAS_Project .24
4.4.19 BAS_Bank_Account .25
4.4.20 BAS_Tax_Regulatory .26
4.4.21 BAS_Tax_Type .27
4.4.22 BAS_Customized_ACC_Segment .28
4.4.23 BAS_Customized_ACC_Value .29
4.4.24 BAS_Profile .30
4.4.25 Base standard data questionnaire .32
4.5 General Ledger module .33
4.5.1 General.33
4.5.2 GL_Trial_Balance .34
4.5.3 GL_Details.37
4.5.4 GL_Source .42
4.5.5 GL_Account_Segment .43
4.5.6 GL_Accounts_Period_Balance .45
4.5.7 GL standard data profiling report .48
4.5.8 GL standard data questionnaire .49
4.6 Accounts Receivable module .50
4.6.1 General.50
4.6.2 AR_Open_Accounts_Receivable .51
4.6.3 AR_Cash_Received . .55
4.6.4 AR_Cash_Application .59
4.6.5 AR_Adjustments .62
4.6.6 AR_Adjustments_Details.68
4.6.7 AR standard data profiling report .72
4.6.8 AR standard data questionnaire .73
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ISO 21378:2019(E)
4.7 Sales module .73
4.7.1 General.73
4.7.2 SAL_Contracts .74
4.7.3 SAL_Contracts_Details .76
4.7.4 SAL_Orders .79
4.7.5 SAL_Orders_Details .81
4.7.6 SAL_Invoices_Generated .84
4.7.7 SAL_Invoices_Generated_Details .89
4.7.8 SAL_Shipments_Made .92
4.7.9 SAL_Shipments_Made_Details .95
4.7.10 SAL standard data profiling report .97
4.7.11 SAL standard data questionnaire .98
4.8 Accounts Payable module .99
4.8.1 General.99
4.8.2 AP_Open_Accounts_Payable .99
4.8.3 AP_Payments_Made .103
4.8.4 AP_Cash_Application .107
4.8.5 AP_Adjustments .111
4.8.6 AP_Adjustments_Details .117
4.8.7 AP standard data profiling report .121
4.8.8 AP standard data questionnaire .122
4.9 Purchase module .122
4.9.1 General.122
4.9.2 PUR_Requisitions .123
4.9.3 PUR_Requisitions_Details .124
4.9.4 PUR_Contracts .126
4.9.5 PUR_Contracts_Details .128
4.9.6 PUR_Orders.131
4.9.7 PUR_Orders_Details .134
4.9.8 PUR_Invoices_Received .138
4.9.9 PUR_Invoices_Received_Details .142
4.9.10 PUR_Materials_Received .146
4.9.11 PUR_Materials_Received_Details .149
4.9.12 PUR standard data profiling report .151
4.9.13 PUR standard data questionnaire .153
4.10 Inventory module .153
4.10.1 General.153
4.10.2 INV_Location .154
4.10.3 INV_Product_Type .155
4.10.4 INV_Product .156
4.10.5 INV_On_Hand .159
4.10.6 INV_Transaction .162
4.10.7 INV_Physical_Inventory .167
4.10.8 INV_Period_Balance .170
4.10.9 INV standard data profiling report .172
4.10.10 INV standard data questionnaire .173
4.11 Property, Plant and Equipment module .173
4.11.1 General.173
4.11.2 PPE_Type .174
4.11.3 PPE_Master .175
4.11.4 PPE_Addition .178
4.11.5 PPE_Removal .181
4.11.6 PPE_Change .184
4.11.7 PPE_Department_Allocation .187
4.11.8 PPE_Depreciation_Method .187
4.11.9 PPE_Depreciation .188
4.11.10 PPE standard data profiling report .191
4.11.11 PPE standard data questionnaire .192
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ISO 21378:2019(E)
5 Syntax/technical format .193
5.1 General .193
5.2 Characteristics of flat files .193
5.3 Extension .193
5.4 Conventions of folder naming and file naming .193
5.5 Data file format convention in flat files .194
6 Transport/handling and versioning .195
6.1 Character encoding conventions .195
6.2 Versioning.196
6.3 Multi-platform and multi-system data transfer.196
6.4 File compression .196
Annex A (informative) Guidance on how to use the business segment table structure to
customize the extraction standard for client-specific needs .198
Annex B (informative) Guidance on how to use Account Segment .203
Bibliography .207
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ISO 21378:2019(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
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electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
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any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
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iso/ foreword .html.
This document was prepared by Project Committee ISO/PC 295, Audit data collection.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www .iso .org/ members .html.
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ISO 21378:2019(E)
Introduction
Accounting and Enterprise Resource Planning (ERP) software packages are widely used in businesses
and by various government organizations to manage and track business processes, post transactions
and produce financial reports. Because of the nature of the information contained within the ERP
systems, the data are also leveraged by internal and external auditors to assess the business controls,
processes and financial reporting. There are numerous ERP packages that are used by businesses and
government organizations, which can vary greatly in design (e.g. interfaces, data content, data formats,
operational reports, management reports, financial reports). These and other design differences
present challenges in the collection of data for auditing supervision management purposes.
This document aims to resolve the common problems that auditors face when requesting data to
perform their audit procedures. The information contained within this document will help to improve
the accessibility and transparency of audit data, standardize the process of collecting audit data, avoid
duplicate efforts and save resources. The worldwide standardization of audit data content and formats
will enhance the effectiveness and efficiency of government, internal and external audits, and provide
benefits to related stakeholders.
This document focuses on major business modules of accounting and ERP systems that are typically
used in various organizations. These modules relate to major business processes, including the areas of
purchase, sales, inventory, fixed assets and financial reporting, with the aim to identify and specify the
data elements and file formats needed for auditing.
This document facilitates the use of analytics and enables regulatory bodies to better fulfil their
supervision responsibilities, external auditors to better perform their tasks of assurance, and internal
auditors to assist management in making more informed decisions.
The clauses in this document, including the Base (see 4.4), General Ledger (see 4.5), Accounts Receivable
(see 4.6), Sales (see 4.7), Accounts Payable (see 4.8), Purchase (see 4.9), Inventory (see 4.10) and
Property, Plant and Equipment (see 4.11) modules:
— provide guidelines and specifications for obtaining accounting data;
— define the content requirements of accounting data elements (e.g. fields and tables grouped into
modules);
— define the format requirements of data elements;
— specify data interface output files;
— provide thoughts for customizing the standard to meet the needs of the business structure and
process variances that can occur in some organizations.
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INTERNATIONAL STANDARD ISO 21378:2019(E)
Audit data collection
1 Scope
This document establishes common definitions of accounting data elements and provides the
information necessary to extract relevant audit data.
NOTE For the purpose of this document, "audit" refers to an examination of an entity’s financial and financial
related records in order to check that they are fairly presented.
This document is applicable to the bridging of understanding among auditors, auditees, software
developers and IT professionals, and creating a mechanism for expressing the information, common
to accounting, in a manner independent of accounting and ERP systems. This document serves as a
foundation for local data extraction efforts in the areas of general ledger, accounts receivable, sales,
accounts payable, purchase, inventory, and property, plant and equipment.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) app
...
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