ISO INTERNATIONAL STANDARD 21378 First edition 2019-11 Audit data collection Collecte des données d'audit Referencenumber IS021378:2019(E) OSI @IS02019 IS021378:2019(E) COPYRIGHTPROTECTEDDOCUMENT ISO2019 All rights reserved. Unless otherwise specified, or required in the context of its implementation,no part of this publication may be reproduced or utilized otherwise in any form or byany means,electronic ormechanical, including photocopying,orposting on the internet or an intranet, without prior written permission.Permission can berequested from eitherIso at the address beloworiso'smemberbodyinthecountryoftherequester. ISO copyright office CP 401: Ch.de Blandonnet 8 CH-1214Vernier, Geneva Phone:+4122749 0111 Fax:+41227490947 Email:[email protected] Website:www.iso.org Published in Switzerland ii IS02019-Allrightsreserved IS021378:2019(E) Contents Page Foreword .vi Introduction. ..vi 1 Scope.. ..1 2 Normativereferences .1 3 Terms and definitions 1 4 Modules, tables and fields .3 4.1 General .3 4.2 Naming conventions. 4 4.3 Representation and datatype of data elements .6 4.4 Base module. 8 4.4.1 General. 8 4.4.2 BAS_Business_Segment .8 4.4.3 BAS_Business_Segment_Hierarchy 8 4.4.4 BAS_Employee .9 4.4.5 BAS_User.. 10 4.4.6 BAS_Customer_Type 11 4.4.7 BAS_Customer. 12 4.4.8 BAS_Supplier_Type 15 4.4.9 BAS_Supplier. 16 4.4.10 BAS_Chart_Of_Accounts 18 4.4.11 BAS_Accounting_Period 20 4.4.12 BAS_Journal_Entry_Type 20 4.4.13 BAS_Bill_Type 21 4.4.14 BAS_Settlement_Method 22 4.4.15 BAS_Currency. 22 4.4.16 BAS_Measurement_Unit 23 4.4.17 BAS_Payment_Term 24 4.4.18 BAS_Project. 24 4.4.19 BAS_Bank_Account. 25 4.4.20 BAS_Tax_Regulatory 26 4.4.21 BAS_Tax_Type. 27 4.4.22 BAS_Customized_ACC_Segment 28 4.4.23 BAS_Customized_ACC_Value 29 4.4.24 BAS_Profile 30 4.4.25 Basestandarddataquestionnaire 32 4.5 General Ledger module 33 4.5.1 General. 33 4.5.2 GL_Trial_Balance 34 4.5.3 GL_Details. 37 4.5.4 GL_Source. 42 4.5.5 GL_Account_Segment 43 4.5.6 GL_Accounts_Period_Balance 45 4.5.7 GL standard data profiling report 48 4.5.8 GL standard data questionnaire 49 4.6 AccountsReceivablemodule 50 4.6.1 General. 50 4.6.2 AR_Open_Accounts_Receivable 51 4.6.3 AR_Cash_Received. 55 4.6.4 AR_Cash_Application 59 4.6.5 AR_Adjustments. 62 4.6.6 AR_Adjustments_Details 68 4.6.7 AR standard dataprofilingreport. 72 4.6.8 AR standard data questionnaire. 73 Is02019-Allrightsreserved ili IS021378:2019(E) 4.7 Sales module .73 4.7.1 General. .73 4.7.2 SAL_Contracts .74 4.7.3 SAL_Contracts_Details .76 4.7.4 SAL_Orders. .79 4.7.5 SAL_Orders_Details. .81 4.7.6 SAL_Invoices_Generated 84 4.7.7 SAL_Invoices_Generated_Details .89 4.7.8 SAL_Shipments_Made 92 4.7.9 SAL_Shipments_Made_Details .95 4.7.10 SAL standard dataprofilingreport .97 4.7.11 SAL standard data questionnaire .98 4.8 AccountsPayablemodule .99 4.8.1 General. .99 4.8.2 AP_Open_Accounts_Payable .99 4.8.3 AP_Payments_Made. .103 4.8.4 AP_Cash_Application .107 4.8.5 AP_Adjustments .111 4.8.6 AP_Adjustments_Details .117 4.8.7 AP standard data profiling report. .121 4.8.8 AP standard data questionnaire .122 4.9 Purchase module .122 4.9.1 General. .122 4.9.2 PUR_Requisitions .123 4.9.3 PUR_Requisitions_Details .124 4.9.4 PUR_Contracts .126 4.9.5 PUR_Contracts_Details .128 4.9.6 PUR_Orders. 131 4.9.7 PUR_Orders_Details.. .134 4.9.8 PUR_Invoices_Received .138 4.9.9 PUR_Invoices_Received_Details .142 4.9.10 PUR_Materials_Received .146 4.9.11 PUR_Materials_Received_Details .149 4.9.12 PUR standard data profiling report .151 4.9.13 PUR standard data questionnaire .153 4.10 Inventorymodule .153 4.10.1 .153 General. 4.10.2 INV_Location .154 4.10.3 INV_Product_Type .155 4.10.4 INV_Product .156 4.10.5 INV_On_Hand .159 4.10.6 INV_Transaction .162 4.10.7 INV_Physical_Inventory .167 4.10.8 INV_Period_Balance .170 4.10.9 INV standard data profiling report .172 4.10.10INV standard data questionnaire .173 4.11 Property,Plant and Equipmentmodule .173 4.11.1 General. .173 4.11.2 PPE_Type .174 4.11.3 PPE_Master .175 4.11.4 PPE_Addition 178 4.11.5