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

Status
Published
Publication Date
19-Nov-2019
Current Stage
6060 - International Standard published
Start Date
20-Nov-2019
Completion Date
20-Nov-2019
Ref Project

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ISO 21378:2019 - Audit data collection
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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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ii © ISO 2019 – All rights reserved
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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

© ISO 2019 – All rights reserved iii
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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

© ISO 2019 – All rights reserved v
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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

through ISO technical committees. Each member body interested in a subject for which a technical

committee has been established has the right to be represented on that committee. International

organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.

ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of

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

patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of

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).

Any trade name used in this document is information given for the convenience of users and does not

constitute an endorsement.

For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and

expressions related to conformity assessment, as well as information about ISO's adherence to the

World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT) see www .iso .org/

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.
vi © ISO 2019 – All rights reserved
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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.
© ISO 2019 – All rights reserved vii
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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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