The Standardization Administration of the People's Republic of China (SAC) has submitted a proposal to the International Organization for Standardization (ISO) to convert ISO Project Committee 295 on audit data services into a technical committee (TC) with an extended work program.
The proposal offers the following scope statement:
Standardization in the field of audit data services covers the content specification as well as the collection, pre-processing, management and analysis techniques for the identification, communication, receipt, preparation and use of audit data.
Note:
1. Audit: an official examination of an entity's financial and financial related records in order to check that they are correct. (Source: Longman Dictionary of Contemporary English 4th Edition, modified company has been replaced by entity to cover government auditees and financial related records has been added.)
2. 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.
Excluded:
1. Information system security audit covered by ISO/IEC/JTC 1.
2. Security evaluation criteria and methodology, techniques and guidelines to address both security and privacy aspects covered by ISO/IEC/JTC 1/SC 27.
3. Meta-data standards, E-business standards, database language standards covered by ISO/IEC/JTC 1/SC 32.
4. Meta-standards of electronic data interchange covered by ISO/TC 154.
5. Quality management and quality assurance covered by ISO/TC 176
All comments should be sent to Steven Cornish, ANSI senior director for international policy ([email protected]) by Friday, June 28, 2019.
Based on the input received from U.S. stakeholders, a recommended ANSI position and any comments will be developed and presented to the AIC for approval before the ISO voting deadline of August 13, 2019.
Click here to read the SAC proposal.
ANSI recently published an explanatory information document outlining the process used to develop U.S. positions on issues and activities under consideration by ISO and IEC. Click here to download the document.