ISO 5405:2024

Audit data collection extension — Government regulated financial reports and payroll

This document provides the solution for auditors to obtain the regulated financial report data and the payroll data. This document is applicable for government audits, as well as external independent audits and internal audits.

Extension de collecte de données d'audit — Rapports financiers et fiche de paie réglementés par le gouvernement

General Information

• Status: Published
• Publication Date: 23-May-2024
• ICS: 03.120.20 - Product and company certification. Conformity assessment
• Technical Committee: ISO/TC 295 - Audit data services
• Drafting Committee: ISO/TC 295 - Audit data services
• Current Stage: 6060 - International Standard published
• Start Date: 24-May-2024
• Due Date: 01-Jun-2024
• Completion Date: 24-May-2024

Standards Content (Sample)

International
Standard
ISO 5405
First edition
Audit data collection extension —
2024-05
Government regulated financial
reports and payroll
Extension de collecte de données d'audit — Rapports financiers et
fiche de paie réglementés par le gouvernement
Reference number
ISO 5405:2024(en) © ISO 2024

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ISO 5405:2024(en)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2024
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland

© ISO 2024 – All rights reserved
ii

---------------------- Page: 2 ----------------------
ISO 5405:2024(en)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Modules, tables and fields . 2
4.1 General .2
4.2 Naming conventions .2
4.3 Government regulated financial reports module .3
4.3.1 General .3
4.3.2 GRFR_Report_Header .4
4.3.3 GRFR_Report_Body .5
4.4 Payroll module . .6
4.4.1 General .6
4.4.2 PAY_Payroll_Period .7
4.4.3 PAY_Payroll_Item .8
4.4.4 PAY_Payslips .9
4.4.5 PAY_Payslip_Detail .10
Annex A (inf
...

FINAL DRAFT
International
Standard
ISO/FDIS 5405
ISO/TC 295
Audit data collection extension —
Secretariat: SAC
Government regulated financial
Voting begins on:
reports and payroll
2024-02-29
Voting terminates on:
2024-04-25
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT,
WITH THEIR COMMENTS, NOTIFICATION OF ANY
RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE
AND TO PROVIDE SUPPOR TING DOCUMENTATION.
IN ADDITION TO THEIR EVALUATION AS
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO­
LOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE
TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL
TO BECOME STAN DARDS TO WHICH REFERENCE MAY BE
MADE IN NATIONAL REGULATIONS.
Reference number
ISO/FDIS 5405:2024(en) © ISO 2024

---------------------- Page: 1 ----------------------
FINAL DRAFT
ISO/FDIS 5405:2024(en)
International
Standard
ISO/FDIS 5405
ISO/TC 295
Audit data collection extension —
Secretariat: SAC
Government regulated financial
Voting begins on:
reports and payroll
Voting terminates on:
RECIPIENTS OF THIS DRAFT ARE INVITED TO SUBMIT,
COPYRIGHT PROTECTED DOCUMENT
WITH THEIR COMMENTS, NOTIFICATION OF ANY
RELEVANT PATENT RIGHTS OF WHICH THEY ARE AWARE
AND TO PROVIDE SUPPOR TING DOCUMENTATION.
© ISO 2024
IN ADDITION TO THEIR EVALUATION AS
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
BEING ACCEPTABLE FOR INDUSTRIAL, TECHNO­
LOGICAL, COMMERCIAL AND USER PURPOSES, DRAFT
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
INTERNATIONAL STANDARDS MAY ON OCCASION HAVE
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
TO BE CONSIDERED IN THE LIGHT OF THEIR POTENTIAL
or ISO’s member body in the country of the requester.
TO BECOME STAN DARDS TO WHICH REFERENCE MAY BE
MADE IN NATIONAL REGULATIONS.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland Reference number
ISO/FDIS 5405:2024(en) © ISO 2024

© ISO 2024 – All rights reserved
ii

---------------------- Page: 2 ----------------------
ISO/FDIS 5405:2024(en)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Modules, tables and fields . 2
4.1 General .2
4.2 Naming conventions .2
4.3 Government regulated financial reports module .3
4.3.1 General .3
4.3.2 GRFR_Report_Header .4
4.3.3 GRFR_Report_Body .5
4.4 Payroll module .
...

ISO/DISFDIS 5405:2023(E)
ISO/TC 295/WG 1
Secretariat: SAC
Date: 2023-12-212024-02-14
Audit Data Collection Extension:data collection extension —
Government Regulated Financial Reportsregulated financial reports
and Payrollpayroll
FDIS stage

---------------------- Page: 1 ----------------------
ISO/DISFDIS 5405:2023(E2024(en)
© ISO 2023 2024
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication
may be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying,
or posting on the internet or an intranet, without prior written permission. Permission can be requested from either ISO
at the address below or ISO'sISO’s member body in the country of the requester.
ISO Copyright Officecopyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: + 41 22 749 01 11
Fax: + 41 22 749 09 47
Email: [e-mail]
E-mail: [e-mail]
Website: www.iso.orgwww.iso.org
Published in Switzerland
ii © ISO 2023 – All rights reserved
© ISO 2024 – All rights reserved

ii

---------------------- Page: 2 ----------------------
ISO/DISFDIS 5405:2023(E2024(en)
Contents
Foreword . v
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Modules, tables and fields . 2
4.1 General . 2
4.2 Naming conventions . 3
4.3 Government regulated financial reports module . 4
4.3.1 General. 4
4.3.2 GRFR_Report_Header . 5
4.3.3 GRFR_Report_Body . 7
4.4 Payroll module . 8
4.4.1 General. 8
4.4.2 PAY_Payroll_Period . 9
4.4.3 PAY_Payroll_Item . 10
4.4.4 PAY_Payslips . 11
4.4.5 PAY_Payslip_Detail . 13
Annex A (informative) Guidance on how to use government regulated financial reports module . 15
Annex B (informative) Guidance on how to use payroll module . 18
Bibliogr
...