ISO 21378:2019

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
• ICS: 03.120.20 - Product and company certification. Conformity assessment
• Technical Committee: ISO/TC 295 - Audit data services
• Drafting Committee: ISO/TC 295/WG 1 - Audit Data Collection for Non-financial Enterprises
• Current Stage: 9020 - International Standard under periodical review
• Start Date: 15-Oct-2024
• Completion Date: 15-Oct-2024

Standards Content (Sample)

INTERNATIONAL ISO
STANDARD 21378
First edition
2019-11
Audit data collection
Collecte des données d’audit
Reference number
©
ISO 2019
© ISO 2019
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]
Fax: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
ii © ISO 2019 – All rights reserved

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
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 .
...

INTERNATIONAL ISO
STANDARD 21378
First edition
2019-11
Audit data collection
Collecte des données d’audit
Reference number
©
ISO 2019
© ISO 2019
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]
Fax: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
ii © ISO 2019 – All rights reserved

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
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 .
...