ISO/TS 24816
(Main)Exchange formats for audit data collection — Government regulated financial reports and payroll extension: XML and JSON
Exchange formats for audit data collection — Government regulated financial reports and payroll extension: XML and JSON
The Government Regulated Financial Reports and Payroll Extension (DIS 5405) defines the functional requirements for exchanging reports and payroll audit data in flat file tables. This proposal concerns the specification of technical exchange formats in Extensible Markup Language (XML), JavaScript Object Notation (JSON) and flat file (CSV) as output file formats for the functional content defined in DIS 5405. Scope of deliverables: Technical guideline XML Schemas XML Sample messages JSON Schemas JSON Sample messages Mapping tables This deliverables are based on the following DIS 5405 tables: GRFR_Report_Header GRFR_Report_Body PAY_Payroll_Period PAY_Payroll_Item PAY_Payslips PAY_Payslip_Detail These deliverables will be defined in accordance with ISO/TS 21377:2023[Please give more explanation to express that ISO/TS 21377: 2023 helps in a more technical way.][Text revised.], which is the technical specification of the XML and JSON exchange formats to exchange the audit data on basis of ISO 21378:2019 Audit data collection standard (ADCS). ISO/TS 21377:2023 decribes how to create an XML-Schema and JSON-Schema from an ADCS table and descibes how to create XML, JSON and CSV files to exchange the audit data. See https://www.iso.org/standard/81233.html and https://standards.iso.org/iso/ts/21377/ed-1/en/
Formats d'échange pour la collecte de données d'audit — Extension pour les rapports financiers et paiements réglementés par le gouvernement : XML et JSON
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Technical
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ISO/DTS 24816
ISO/TC 295
Exchange formats for audit data
Secretariat: SAC
collection — Government regulated
Voting begins on:
financial reports and payroll
2025-03-25
extension: XML and JSON
Voting terminates on:
2025-05-20
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Reference number
ISO/DTS 24816:2025(en) © ISO 2025
FINAL DRAFT
ISO/DTS 24816:2025(en)
Technical
Specification
ISO/DTS 24816
ISO/TC 295
Exchange formats for audit data
Secretariat: SAC
collection — Government regulated
Voting begins on:
financial reports and payroll
extension: XML and JSON
Voting terminates on:
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.
© ISO 2025
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: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland Reference number
ISO/DTS 24816:2025(en) © ISO 2025
ii
ISO/DTS 24816:2025(en)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Exchange formats . 3
4.1 General .3
4.2 XML .4
4.2.1 General .4
4.2.2 Technical requirements .4
4.2.3 XML schemas .5
4.2.4 XML sample .10
4.3 JSON .10
4.3.1 General .10
4.3.2 Technical requirements .10
4.3.3 JSON schema . 12
4.3.4 JSON sample .17
4.4 CSV .17
4.4.1 General .17
4.4.2 Technical requirements .17
4.4.3 CSV sample.18
4.5 Mapping ISO 5405 tables to XML and JSON .19
4.5.1 General .19
4.5.2 Mapping table sample .19
4.6 Cross topics .19
4.6.1 General .19
4.6.2 Character encoding conventions .19
4.6.3 Versioning .19
4.6.4 Multi-platform and multi-system data transfer . 20
4.6.5 Conventions of folder naming and file naming . 20
4.6.6 File compression .21
4.6.7 Representation of special field types .21
4.6.8 Extension methodology and rules for ISO 21378 . 22
4.6.9 Encryption of sensitive data . 22
Annex A (informative) XML tags abbreviation list .23
Annex B (informative) List of XML schemas .27
Annex C (informative) List of JSON schemas .28
Annex D (informative) XML and JSON schemas .29
Bibliography .30
iii
ISO/DTS 24816:2025(en)
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 document 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).
ISO draws attention to the possibility that the implementation of this document may involve the use of (a)
patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
patent(s) which may be required to implement this document. However, implementers are cautioned that
this may not represent the latest information, which may be obtained from the patent database available at
www.iso.org/patents. ISO shall not be held responsible for identifying any or all such patent rights.
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 Technical Committee ISO/TC 295, Audit data services.
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.
iv
ISO/DTS 24816:2025(en)
Introduction
As one of the follow-up standards for audit data services, this document is based on the previous standards,
including ISO 5405 (government regulated financial reports and payroll extension), ISO 21378 (audit data
collection standard) and ISO/TS 21377 (exchange formats for the audit data collection standard, XML and JSON).
ISO 21378 establishes common definitions of accounting data elements and provides the information
necessary to extract relevant audit data. ISO 21378 specifies 71 tables which serve as a basis for data
extraction in the areas of general ledger, accounts receivable, sales, accounts payable, purchasing, inventory
(including both inventory and movement data), and property, plant, and equipment. ISO 21378 primarily
focuses on the access of audit data for financial audits (financial statements).
ISO/TS 21377 specifies technical exchange formats in extensible markup language (XML), JavaScript object
notation (JSON) and comma-separated values (CSV) as output file formats for the functional content defined
in ISO 21378.
ISO 5405 is an addition of 6 specified tables to the 71 tables of ISO 21378, with the aim of collecting additional
data to perform government regulated financial reports and payroll audits. The ISO 5405 tables are set up in
accordance with the specifications in ISO 21378.
v
FINAL DRAFT Technical Specification ISO/DTS 24816:2025(en)
Exchange formats for audit data collection — Government
regulated financial reports and payroll extension: XML and JSON
1 Scope
This document specifies technical exchange formats for audit data collection, government regulated
financial reports and payroll extension, in Extensible Markup Language (XML), JavaScript Object Notation
(JSON) and flat file (CSV) as output file formats for the functional content defined in ISO 5405.
This document also contains the following schema files and
...
ISO/WD/TSDTS 24816
ISO/TC 295/WG 1
Secretariat: SAC
Date: 2025-03-06
Exchange formats for audit data collection — Government
regulated financial reports and payroll extension: XML and JSON
DTS
Warning for WDs and CDs
This document is not an ISO International Standard. It is distributed for review and comment. It is subject to
change without notice and may not be referred to as an International Standard.
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 supporting documentation.
To help you, this guide on writing standards was produced by the ISO/TMB and is available at
A model manuscript of a draft International Standard (known as “The Rice Model”) is available at
ISO/DTS 24816
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: copyright@iso.org
Website: www.iso.org
Published in Switzerland
iii
ISO/DTS 24816:(en)
Contents
Foreword . v
Introduction . vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 2
4 Exchange formats . 3
4.1 General . 3
4.2 XML . 4
4.3 JSON . 12
4.4 CSV . 22
4.5 Mapping ISO 5405 tables to XML and JSON . 24
4.6 Cross topics . 25
Annex A (informative) XML tags abbreviation list . 30
Annex B (informative) List of XML schemas . 35
Annex C (informative) List of JSON schemas . 36
Annex D (informative) XML and JSON schemas . 37
Bibliography . 38
iv
iv
ISO/DTS 24816:(en)
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 documentsdocument 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).
Field Code Changed
Attention is drawnISO draws attention to the possibility that some of the elementsimplementation of this
document may beinvolve the subjectuse of (a) patent(s). ISO takes no position concerning the evidence,
validity or applicability of any claimed patent rights in respect thereof. As of the date of publication of this
document, ISO had not received notice of (a) patent(s) which may be required to implement this document.
However, implementers are cautioned that this may not represent the latest information, which may be
obtained from the patent database available at www.iso.org/patents. 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 ).
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.
Field Code Changed
This document was prepared by Technical Committee ISO/TC 295, Audit data services.
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.
Field Code Changed
v
v
ISO/DTS 24816:(en)
Introduction
This document, exchange formats for audit data collection government regulated financial reports and payroll
extension, XML and JSON, concerns the specification of technical exchange formats in XML, JSON and CSV as
output file formats for the functional content defined in ISO 5405:2024 (government regulated financial
reports and payroll extension).
As one of the follow-up standards for audit data services, this document is based on the previous standards,
including ISO 5405 (government regulated financial reports and payroll extension), ISO 21378:2019 (audit
data collection standard),) and ISO/TS 21377:2023 (exchange formats for the audit data collection standard,
XML and JSON), besides ISO 5405:2024. ).
ISO 21378:2019, the audit data collection standard, establishes common definitions of accounting data
elements and provides the information necessary to extract relevant audit data. ISO 21378 specifies 71 tables
which serve as a basis for data extraction in the areas of general ledger, accounts receivable, sales, accounts
payable, purchasing, inventory (including both inventory and movement data), and property, plant, and
equipment. ISO 21378 primarily focuses on the access of audit data for financial audits (financial statements).
ISO/TS 21377:2023, exchange formats for the audit data collection standard, XML and JSON, concerns the
specification of specifies technical exchange formats in extensible markup language (XML), JavaScript object
notation (JSON) and comma-separated values (CSV) as output file formats for the functional content defined
in ISO 21378 (audit data collection standard).
ISO 5405:2024, the audit data collection government regulated financial reports and payroll extension,ISO
5405 is an addition of 6 specified tables to the 71 tables of ISO 21378, with the aim of collecting additional
data to perform government regulated financial reports and payroll audits. The ISO 5405:2024 tables are set
up in accordance with the specifications in ISO 21378.
vi
vi
ISO/DTS 24816:(en)
Exchange formats for audit data collection — Government regulated
financial reports and payroll extension: XML and JSON
1 Scope
This document concerns the specification ofspecifies technical exchange formats for audit data collection,
government regulated financial reports and payroll extension, in Extensible Mark upMarkup Language (XML),
JavaScript Object Notation (JSON) and flat file (CSV) as output file formats for the functional content defined
in ISO 5405:2024, audit data collection government regulated financial reports and payroll extension 5405.
Besides thisThis document the deliverablealso contains perthe following schema files and mapping tables
related to ISO 5405:2024 table:
— XML schema, files;
— XML sample file,
— JSON schema, files;
— JSON sample file,
— Mapping table.
— CSV mapping tables, included as separate sheets in an Excel file.
To keep the three exchange formats (XML, JSON, CSV) consistent, this document also specifies how to use the
technical solution in the CSV format.
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) applies.
ISO 5405:2024, Audit data collection — governmentextension — Government regulated financial reports and
payroll extension
ISO 21378:2019, , Audit data collection standard
ISO/TS 21377:2023, Exchange formats for the audit data collection standard: XML and JSON
ISO 8601--1, Date and time — Representations for information interchange — Part 1: Basic rules
ISO/IEC 21778, Information technology — The JSON data interchange syntax
W3C Extensible Markup Language (XML) 1.0 (Fifth Edition). Available at
https://www.w3.org/TR/2008/REC-xml-20081126/
Field Code Changed
W3C XML Schema Part 1: Structures Second Edition. Available at https://www.w3.org/TR/2004/REC-
xmlschema-1-20041028/
W3C XML Schema Definition Language (XSD) 1.1 Part 2: Datatypes. Available at
https://www.w3.org/TR/2012/REC-xmlschema11-2-20120405/
1© ISO 2024 – All rights reserved 1
ISO/DTS 24816:(en)
JSON Schema: A Media Type for Describing JSON Documents. Available at https://json-
schema.org/draft/2020-12/json-schema-core.html
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminologicalterminology databases for use in standardization at the following
addresses:
— ISO Online browsing platform: available at https://www.iso.org/obp
— IEC Electropedia: available at https://www.electropedia.org/
3.23.1 3.1
data
reinterpretable representation of information in a formalized manner suitable for communication,
interpretation or processing
[SOURCE: ISO/IEC 11179-1:20152023, 3.2.623, modified — Notes to entry have been deleted.]
3.33.2 3.2
data element
basic unit of identifiable and definable data (3.1(3.1))
[SOURCE: ISO 2146:2010, 3.4, modified — The admitted term "element" has been deleted.]
3.43.3 3.3
data file
collection of data (3.1(3.1)) records having a homogeneous structure
[SOURCE: ISO 21378:2019, 3.4]
3.53.4 3.4
data structure
framework comprising a number of data elements (3.2(3.2)) in a prescribed form
[SOURCE: ISO 21007-1:2005, 2.16, modified — The word "element" has been deleted from the term.]
3.63.5 3.5
syntax
set of rules, principles and processes that govern the data structure (3.4(3.4))
3.73.6 3.6
data model
graphical and/or, lexical or combined representation of data (3.1(3.1),), specifying their properties, structure,
and inter-relationshipsinterrelationships
[SOURCE: ISO/IEC 11179-1:20152023, 3.2.724]
ISO/DTS 24816:(en)
3.83.7 3.7
entity
group of data elements (3.2(3.2)) describing an object
Note 1 to entry: It is equivalent to “object class” in ISO/IEC 11179-1.
3.93.8 3.8
relation
relationship between two entities (3.7(3.7))
3.103.9 3.9
attribute
data element (3.2(3.2)) describing an object
Note 1 to entry: It is equivalent to “property” in ISO/IEC 11179-1.
3.113.10 3.10
domain
set of properties to define the value space of attributes (3.9(3.9))
Note 1 to entry: A domain contains code lists (3.11(3.11)) and code values (3.12(3.12).). It is equivalent to
“representation” in ISO/IEC 11179-1.
3.123.11 3.11
code list
standardized list of code values (3.12(3.12)) with a common scope
3.133.12 3.12
code value
one value from a code list (3.11(3.11))
3.143.13 3.13
data group
A structured collection of related data elements (3.2(3.2)) that are grouped together based on a shared
characteristic or purpose.
Note 1 to entry: A data group may represent a logical unit within a dataset, such as all attributes (3.9) related to a
customer, product, or transaction, and is often used to organize data hierarchically or to simplify data exchange and
processing.
4 Exchange formats
4.1 General
The data format is the carri
...
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