ISO 5405:2024 監査データ収集拡張機能 | ページ 2

Foreword

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This document was prepared by Technical Committee ISO/TC 295, Audit data services.

Introduction

Government financial audit usually starts with reviewing and analysing statutory financial accounting statements; for example, these regulated reports are established following country specific rules for data aggregation according to statutory taxonomy and rules known as local chart of accounts. In some countries, governments enforce the use of the local statutory chart of accounts (e.g. China, France, Philippines, Spain), in some others, the companies must provide as part as audit data a mapping between their corporate chart of account and the local statutory chart of account (e.g. Mexico). This is key to allowing government to run audit consistently across several companies and years when the corporate chart of accounts can be different or fluctuate significantly over time. As the financial and accounting statements reflect the financial status and operating results of the enterprise in a certain period, the key questionable points can be identified through the data analysis of the financial and accounting statements; then the auditors can carry on the further review with the clear auditing directions, in which the efficiency of audit work can be improved a lot.

The payroll audit mainly focuses on the following objectives: the correctness, the compliance and justifiability and so on. The key to achieving these objectives is the obtainment of the complete payroll items and data. With the payroll items and data, the auditors can easily identify the abnormal errors, the compliance issues and insufficient justifications.

Targeted as one of the extensions of ISO 21378, the financial report and payroll data interface output files are integrated to the current data interface output files of ISO 21378 to provide auditors with more comprehensive audit data collection. The intention is not to replace the existing best practices for some countries of obtaining the specific parts of the audit data (e.g. financial statements, vouchers, transactions), but to provide them with a more comprehensive and consistent choice of collecting the audit data. It’s useful not only for auditing multinational companies across the countries, but also for data sharing and audit cooperation across the different government authorities in different countries as well audit data collection.

1 Scope

This document provides the solution for auditors to obtain the regulated financial report data and the payroll data. This document is applicable for government audits, as well as external independent audits and internal audits.

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.

3 Terms and definitions

For the purposes of this document, the following terms and definitions apply.

ISO and IEC maintain terminology databases for use in standardization at the following addresses:

Bibliography