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BS ISO 21378:2019

BS ISO 21378:2019

$215.11

Audit data collection

Published By Publication Date Number of Pages
BSI 2019 218
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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.

PDF Catalog

PDF Pages PDF Title
2 undefined
8 Foreword
9 Introduction
11 1 Scope
2 Normative references
3 Terms and definitions
13 4 Modules, tables and fields
4.1 General
14 4.2 Naming conventions
16 4.3 Representation and datatype of data elements
18 4.4 Base module
4.4.1 General
4.4.2 BAS_Business_Segment
4.4.3 BAS_Business_Segment_Hierarchy
19 4.4.4 BAS_Employee
20 4.4.5 BAS_User
21 4.4.6 BAS_Customer_Type
22 4.4.7 BAS_Customer
25 4.4.8 BAS_Supplier_Type
26 4.4.9 BAS_Supplier
28 4.4.10 BAS_Chart_Of_Accounts
30 4.4.11 BAS_Accounting_Period
4.4.12 BAS_Journal_Entry_Type
31 4.4.13 BAS_Bill_Type
32 4.4.14 BAS_Settlement_Method
4.4.15 BAS_Currency
33 4.4.16 BAS_Measurement_Unit
34 4.4.17 BAS_Payment_Term
4.4.18 BAS_Project
35 4.4.19 BAS_Bank_Account
36 4.4.20 BAS_Tax_Regulatory
37 4.4.21 BAS_Tax_Type
38 4.4.22 BAS_Customized_ACC_Segment
39 4.4.23 BAS_Customized_ACC_Value
40 4.4.24 BAS_Profile
42 4.4.25 Base standard data questionnaire
43 4.5 General Ledger module
4.5.1 General
44 4.5.2 GL_Trial_Balance
47 4.5.3 GL_Details
52 4.5.4 GL_Source
53 4.5.5 GL_Account_Segment
55 4.5.6 GL_Accounts_Period_Balance
58 4.5.7 GL standard data profiling report
59 4.5.8 GL standard data questionnaire
60 4.6 Accounts Receivable module
4.6.1 General
61 4.6.2 AR_Open_Accounts_Receivable
65 4.6.3 AR_Cash_Received
69 4.6.4 AR_Cash_Application
72 4.6.5 AR_Adjustments
78 4.6.6 AR_Adjustments_Details
82 4.6.7 AR standard data profiling report
83 4.6.8 AR standard data questionnaire
4.7 Sales module
4.7.1 General
84 4.7.2 SAL_Contracts
86 4.7.3 SAL_Contracts_Details
89 4.7.4 SAL_Orders
91 4.7.5 SAL_Orders_Details
94 4.7.6 SAL_Invoices_Generated
99 4.7.7 SAL_Invoices_Generated_Details
102 4.7.8 SAL_Shipments_Made
105 4.7.9 SAL_Shipments_Made_Details
107 4.7.10 SAL standard data profiling report
108 4.7.11 SAL standard data questionnaire
109 4.8 Accounts Payable module
4.8.1 General
4.8.2 AP_Open_Accounts_Payable
113 4.8.3 AP_Payments_Made
117 4.8.4 AP_Cash_Application
121 4.8.5 AP_Adjustments
127 4.8.6 AP_Adjustments_Details
131 4.8.7 AP standard data profiling report
132 4.8.8 AP standard data questionnaire
4.9 Purchase module
4.9.1 General
133 4.9.2 PUR_Requisitions
134 4.9.3 PUR_Requisitions_Details
136 4.9.4 PUR_Contracts
138 4.9.5 PUR_Contracts_Details
141 4.9.6 PUR_Orders
144 4.9.7 PUR_Orders_Details
148 4.9.8 PUR_Invoices_Received
152 4.9.9 PUR_Invoices_Received_Details
156 4.9.10 PUR_Materials_Received
159 4.9.11 PUR_Materials_Received_Details
161 4.9.12 PUR standard data profiling report
163 4.9.13 PUR standard data questionnaire
4.10 Inventory module
4.10.1 General
164 4.10.2 INV_Location
165 4.10.3 INV_Product_Type
166 4.10.4 INV_Product
169 4.10.5 INV_On_Hand
172 4.10.6 INV_Transaction
177 4.10.7 INV_Physical_Inventory
180 4.10.8 INV_Period_Balance
182 4.10.9 INV standard data profiling report
183 4.10.10 INV standard data questionnaire
4.11 Property, Plant and Equipment module
4.11.1 General
184 4.11.2 PPE_Type
185 4.11.3 PPE_Master
188 4.11.4 PPE_Addition
191 4.11.5 PPE_Removal
194 4.11.6 PPE_Change
197 4.11.7 PPE_Department_Allocation
4.11.8 PPE_Depreciation_Method
198 4.11.9 PPE_Depreciation
201 4.11.10 PPE standard data profiling report
202 4.11.11 PPE standard data questionnaire
203 5 Syntax/technical format
5.1 General
5.2 Characteristics of flat files
5.3 Extension
5.4 Conventions of folder naming and file naming
204 5.5 Data file format convention in flat files
205 6 Transport/handling and versioning
6.1 Character encoding conventions
206 6.2 Versioning
6.3 Multi-platform and multi-system data transfer
6.4 File compression
208 Annex A (informative) Guidance on how to use the business segment table structure to customize the extraction standard for client-specific needs
213 Annex B (informative) Guidance on how to use Account Segment
217 Bibliography

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BS ISO 21378:2019
$215.11