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ISO 21378:2019

Audit data collection
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ISO 21378:2019

Audit data collection

PUBLISH DATE 2019
ISO 21378:2019

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
  • property, plant and equipment
SDO ISO: International Organization for Standardization
Document Number ISO 21378
Publication Date Nov. 1, 2019
Language en - English
Page Count
Revision Level
Supercedes
Committee ISO/TC 295
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