BUREAU OF INDIAN STANDARDS
Programme of Work
SSD12 : Accounting and Finance Services Sectional Committee
- Scope : Standardization in the field of accounting and financial services which inter alia includes: (a) Accounting and Auditing Data which covers the content specification as well as the collection, pre-processing, management and analysis techniques for the identification, communication, receipt, preparation and use of accounting and audit data. (b) Financial Services which includes the security aspects, key infrastructure management, authentication technology, encryption algorithms and classification of financial instruments. (c) Coordination with ISO/TC 295 – ISO technical committee on Audit Data Services Note: (a) The audit data includes data of different areas including public sector budget, financial report, nonfinancial enterprises, tax and social insurance, for the purpose of government audit, external independent audit, internal audit and other regulators. (b) Excluded: Information system security audit and Meta-standards of electronic data interchange.
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Liaison :ISO/TC 295 - Audit data services - Participating (P)
ISO TC 295/WG 1 - Audit Data Collection for Non-financial Enterprises
IS/ISO/TS 21377 : 2024 ISO/TS 21377 : 2023 |
Exchange Formats for the Audit Data Collection Standard - XML and JSON
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Identical under single numbering
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IS/ISO 21378 : 2019 21378 |
Audit Data Collection
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Identical under single numbering
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SSD 12 (25911) |
Audit Data Collection Customs and Indirect Tax Extension |
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SSD 12 (25915) |
Audit data collection extension Government regulated financial reports and payroll |
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