Overview
ISO/TS 21377:2023 specifies the technical exchange formats for the Audit Data Collection Standard (ADCS). It defines how the functional content of ISO 21378 (ADCS) is output in XML, JSON and CSV formats and supplies the corresponding XML schemas, JSON schemas, and sample files. The Technical Specification ensures consistent, convertible data exchange between auditors and auditees for flat-file audit data exports from ERP and accounting systems.
Key Topics
- Exchange formats supported: XML, JSON and CSV as output formats for ADCS functional content.
- Schemas and samples: Per-table XML schema and JSON schema plus sample files are included to facilitate implementation and validation.
- Data model mapping: ADCS tables are modelled into parent entities and reusable child entities (e.g., addresses, tax, created/modified metadata) to ensure consistent structures across tables.
- Format consistency and convertibility: XML, JSON and CSV representations contain the same functional content and are convertible between formats.
- XML technical rules: One ADCS table per XML file; specific root-tag and namespace conventions (root tag = "Adc" + table name; defined target namespace pattern); abbreviated XML tags used to reduce file size.
- Cross-cutting requirements: Character encoding, versioning, multi-platform transfer, folder/file naming, file compression, special field representation, extension rules and guidance for encryption/sensitive data handling are addressed to support robust exchange.
- Optimization: Abbreviated XML tags are used (with an abbreviation list) to reduce bulk-file sizes by an estimated 30–40%.
Applications and Who Uses It
ISO/TS 21377:2023 is practical for organizations and professionals involved in audit data exchange and analytics:
- External and internal auditors extracting evidence from ERP and accounting systems.
- IT teams and integrators implementing data exports from ERP, accounting, or financial systems.
- Software vendors providing ADCS-compliant export features (XML/JSON/CSV).
- Regulators and supervisory bodies requesting standardized audit data packages.
Use cases include audit data extraction, digital audits, compliance reporting, forensic analysis and automated audit workflows.
Related Standards
- ISO 21378:2019 - Audit data collection (functional content)
- ISO 8601-1 - Date/time representation
- ISO/IEC 21778 - JSON data interchange syntax
- W3C XML and XML Schema specifications; JSON Schema (drafts) referenced for schema definitions
By implementing ISO/TS 21377:2023, organizations can standardize audit data exchange, improve interoperability across ERP platforms, and simplify automated validation using provided XML/JSON schemas and samples.