IS/ISO/TS 21377 : 2023 Exchange Formats for the Audit Data Collection Standard - XML and JSON

ICS 03.120.20; 35.240.99

SSD 12

NATIONAL FOREWORD

This Indian Standard which is identical to ISO/TS 21377 : 2023 'Exchange formats for the audit data collection standard - XML and JSON' issued by International Organization for Standardization (ISO) was adopted by the Bureau of Indian Standards on the recommendations of Accounting and Finance Services Sectional Committee, and approval of the Service Sector Division Council.

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 (for example 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 Indian Standard concerns the specification of technical exchange formats as output file formats for the functional content defined in IS/ISO 21378 : 2019.

The text of ISO standard has been approved as suitable for publication as an Indian Standard without deviations. Certain terminologies and conventions are, however, not identical to those used in Indian Standards. Attention is particularly drawn to the following:

 a) Wherever the words 'International Standard' appear referring to this standard, they should be read as 'Indian Standard'; and

 b) Comma (,) has been used as a decimal marker while in Indian Standards, the current practice is to use a point (.) as the decimal marker.