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TS/P 237

TO THE ISO MEMBER BODIES

2013-03-04

ISO/TS/P 237 – Audit data services (ADS)
Dear Sir or Madam,
Please find attached a proposal for a new field of technical activity on Audit data services(ADS) submitted by SAC (China).
According to subclause 1.5.6 of Part 1 of the ISO/IEC Directives, you are kindly invited tocomplete the ballot form (Form 02) which can be downloaded at www.iso.org/forms please note that votes must include a justifying statement in Form 02. Forms should be sent
(preferably in Word format) to the Secretariat of the ISO Technical Management Board at
tmb@iso.org before 4 June 2013.
Yours faithfully,Sophie Clivio,
Secretary of the Technical Management Board

Encl.: TS/P 237
Form 1

TMB_CL/TS/P_237

PROPOSAL FOR A NEW FIELD OF TECHNICAL ACTIVITY
Circulation date:Closing date for voting:
Proposer

Reference number(to be given by Central Secretariat)

ISO/TS/PSAC
A proposal for a new field of technical activity shall be submitted to the Central Secretariat, which will assign it a reference
number and process the proposal in accordance with the ISO/IEC Directives (part 1, subclause 1.5). The proposer may be amember body of ISO, a technical committee or subcommittee, the Technical Management Board or a General Assemblycommittee, the Secretary-General, a body responsible for managing a certification system operating under the auspices of ISO,or another international organization with national body membership. Guidelines for proposing and justifying a new field oftechnical activity are given in the ISO/IEC Directives (part 1, Annex C).
The proposal (to be completed by the proposer)
Title of the proposed new committee (The title shall indicate clearly yet concisely the new field of technicalactivity which the proposal is intended to cover.)Audit data services（ADS）
Scope statement of the proposed new committee (The scope shall precisely define the limits of the field ofactivity. Scopes shall not repeat general aims and principles governing the work of the organization but shallindicate the specific area concerned.)Standardization in the field of Audit data services(ADS), including audit data service terms, audit data acquisition,processing of the audit data, audit data management, the utilization of audit data.

Proposed initial programme of work (The proposed programme of work shall correspond to and clearly reflect theaims of the standardization activities and shall, therefore, show the relationship between the subject proposed.
Each item on the programme of work shall be defined by both the subject aspect(s) to be standardized (forproducts, for example, the items would be the types of products, characteristics, other requirements, data to besupplied, test methods, etc.). Supplementary justification may be combined with particular items in theprogramme of work. The proposed programme of work shall also suggest priorities and target dates.

The standardization system of audit data services includes four layers, as follows:
1、Standard of terms
It includes the terms and definition of governmental audit, social audit and internal audit.
2、Standard of Classification
It covers the accounting data, business data(e.g. data of budget and final accounts, social security, taxation, enterpriseoperation), auditing data(e.g. audit plan, audit program, audit worksheet, and audit report ).
3、Standard of data
Firstly to draw up the accounting data interface. Then to draw up the audit data interface of ERP, and other interfaces inother Industy and field.
4、Standard of Management
Formulating the process, mode and methods of audit data acquisition, processing, and utilization.
Once the establishment of new TC is approved in 2013, the proposer would like to hold the first TC meeting in 2014, andinitiate 1 or 2 standards each year. And the first batch of projects would be completed by the end of 2017.
Indication(s) of the preferred type or types of deliverable(s) to be produced under the proposal (This may be
combined with the "Proposed initial programme of work" if more convenient.)

see above

FORM 1 (ISO)Version/V2012

See overleaf

A listing of relevant existing documents at the international, regional and national levels. (Any known relevant
document (such as standards and regulations) shall be listed, regardless of their source and should beaccompanied by an indication of their significance.)

USA ：Financial SEC XBRL Filing (EDGAR "Interactive Data")；
Germany ：Statutory Accounting filing；
OECD： SAF-T；
Brazilian ：SPED
China:
1、GB/T 19581-2004 Information technology─Data interface of accounting software (published)
2、GB/T 24589.1-2010 Financial information technology ─Data interface of accounting software Part 1：
Enterprise(published)
3、GB/T 24589.2-2010 Financial information technology ─Data interface of accounting software Part 2：Non-profit
Government Agencies (published)
4、GB/T 24589.3-2011 Financial information technology ─Data interface of accounting software Part 3：Public
Finance Budgetary Accounting (published)
5、GB/T 24589.4-2011 Financial information technology ─Data interface of accounting software Part 4：CommericalBank (published)
A statement from the proposer as to how the proposed work may relate to or impact on existing work, especiallyexisting ISO and IEC deliverables. (The proposer should explain how the work differs from apparently similar work,
or explain how duplication and conflict will be minimized. If seemingly similar or related work is already in thescope of other committees of the organization or in other organizations, the proposed scope shall distinguishbetween the proposed work and the other work. The proposer shall indicate whether his or her proposal could be
dealt with by widening the scope of an existing committee or by establishing a new committee.)

No ISO or IEC deliverables exist for the time being.
A listing of relevant countries where the subject of the proposal is important to their national commercialinterests.

Audit data services play positive roles in government audit, social audit and internal audit all over the world.

A listing of relevant external international organizations or internal parties (other ISO and/or IEC committees) to
be engaged as liaisons in the development of the deliverable(s). (In order to avoid conflict with, or duplication ofefforts of, other bodies, it is important to indicate all points of possible conflict or overlap. The result of any
communication with other interested bodies shall also be included.)

The International Organisation of Supreme Audit Institutions, INTOSAI.

A simple and concise statement identifying and describing relevant affected stakeholder categories (including
small and medium sized enterprises) and how they will each benefit from or be impacted by the proposeddeliverable(s).

The stakeholders involve audit entities involving government audit, social audit and internal audit, enterprises for softwaredevelopment, users of software and other supervision organ.
1. As for audit entities involving government audit, social audit and internal audit, the proposal of audit data services--help to integrate the forms of audit data, share and exchange information;--provide unified data processing and analyzing methods, promote the efficiency, effectiveness, and effect.
2. As for enterprises for software development, the proposal of audit data services--provide unified audit data interface, reducing the cost of blind development of data interface;--add more functions of products, promoting sales of products;--formulate market behaviour, avoiding vicious competition.
3. As for users of software, the proposal of audit data services--could output the original data into new software, when have to change software caused by business development;--could output the data, and set up standardized data warehouse with data in the past years, supporting the demand of data
analysis and decision in future.
4. As for other supervision organ , the proposal of audit data services--contribute to acquire real and standardized data, reducing supervision cost and increase supervision effectiveness.

FORM 1 (ISO) page 2
Version/2012

An expression of commitment from the proposer to provide

the committee secretariat if the proposal succeeds.

China is willing to undertake this TC secretariat.

Purpose and justification for the proposal. (The purpose and justification of the standard to be prepared shall bemade clear and the need for standardization of each aspect (such as characteristics) to be included in the standard
shall be justified. Clause C.4.12.1 through C.4.12.10 of Annex C of the ISO/IEC Directives, Part 1 contain a menu ofsuggestions or ideas for possible documentation to support and purpose and justification of proposals. Proposers
should consider these suggestions, but they are not limited to them, nor are they required to comply strictly withthem. What is most important is that proposers develop and provide purpose and justification information that ismost relevant to their proposals and that makes a substantial business case for the market relevance and the needfor their proposals. Thorough, well-developed and robust purpose and justification documentation will lead to more
informed consideration of proposals and ultimately their possible success in the ISO IEC system.)

The audit is an important means to achieve financial supervision and standardize financial behavior, to protect the normal
operation of the economy. With the widespread use of E-business, ERP systems deployed widely, and payment methods
becoming complex and diverse, the Audit data is increasingly presented characteristics of the "Big data": Volume, Velocity,Variety, and Veracity. Developing the ADS is the best way to assist auditing. The ADS will include the terms, audit dataacquisition, processing of the audit data, audit data management, the utilization of audit data.
Some countries, such as the US, Germany, France, Singapore, Portugal, Brazil, Chile and other countries, have begun tostudy the similar standards in this field, China has established a "Standardization Technical Committee on Audit_IT”, The
committee has released national standards of data interface of accounting software and working on the national standards ofdata interface in ERP systems. These standards have benefitted the efficiency, quality and Progress of the country in theaudit services.
Establishing unified standards by standardization work of ADS would be essential to repond the challenges of the "Bigdata". The advantages of ADS are as follows: Firstly, to improve the audit data accessibility and transparency, to provide
standard data for the audit activity, to formulate acquisition method of the audit data, to avoid data errors, overlap andinconsistencies. Secondly,is able to improve the efficiency and quality of the audit data processing. It conducive to theprocess of audit data standardization, ease of understanding, promotion of audit approach. Lastly, to standardize audit datamode, to provide safe,reliable and cross-regional audit data services for the audit activity.
The ADS will further beneficial to improve audit ability to mitigate the waste and mismanagement, effectively savesocial resources; improve transparency, to provide the data basis for analysis and decision-making on economy, help
realize social good governance.
Signature of the proposer

GUO Hui

Further information to assist with understanding the requirements for the items above can be found in the Directives, Part 1,
Annex C.
Comments of the Secretary-General (to be completed by the Central Secretariat)

Signature

FORM 1 (ISO) page 2
Version/2012