ISO/TS 24816:2025
(Main)Exchange formats for audit data collection - Government regulated financial reports and payroll extension: XML and JSON
Exchange formats for audit data collection - Government regulated financial reports and payroll extension: XML and JSON
This document specifies technical exchange formats for audit data collection, government regulated financial reports and payroll extension, in Extensible Markup Language (XML), JavaScript Object Notation (JSON) and flat file (CSV) as output file formats for the functional content defined in ISO 5405. This document also contains the following schema files and mapping tables related to ISO 5405: - XML schema files; - JSON schema files; - CSV mapping tables, included as separate sheets in an Excel file. To keep the three exchange formats (XML, JSON, CSV) consistent, this document also specifies how to use the technical solution in the CSV format.
Formats d'échange pour la collecte de données d'audit — Extension pour les rapports financiers et paiements réglementés par le gouvernement : XML et JSON
General Information
- Status
- Published
- Publication Date
- 09-Jun-2025
- Technical Committee
- ISO/TC 295 - Audit data services
- Drafting Committee
- ISO/TC 295/WG 1 - Audit Data Collection for Non-financial Enterprises
- Current Stage
- 6060 - International Standard published
- Start Date
- 10-Jun-2025
- Due Date
- 18-Jul-2025
- Completion Date
- 10-Jun-2025
Overview - ISO/TS 24816:2025 (Exchange formats for audit data collection)
ISO/TS 24816:2025 specifies technical exchange formats for audit data collection focused on government regulated financial reports and payroll extension. It defines machine-readable output formats - XML, JSON, and CSV - for the functional content defined in ISO 5405. The specification includes published XML schema files, JSON schema files, and CSV mapping tables (as Excel sheets), and it prescribes how to keep these three formats consistent and interoperable for audit data exchange.
Key topics and technical requirements
- Exchange formats: Detailed requirements for XML, JSON and flat-file (CSV) outputs that carry the same functional audit content per ISO 5405.
- Schemas and mappings: Provided XML Schema (XSD) and JSON Schema artifacts, plus CSV mapping tables to map ISO 5405 data structures to each format.
- Format consistency and conversion: Rules to ensure XML, JSON and CSV are technically consistent and convertible from one to another.
- Data modelling: ISO 5405 tables are modelled into parent/child entities and reusable data groups to promote uniform structure and reuse.
- Cross-topic requirements: Character encoding conventions, versioning, multi-platform data transfer, folder/file naming conventions, file compression, representation of special field types, extension rules (alignment with ISO 21378/ISO 21377), and encryption of sensitive data.
- Standards alignment: References to ISO 5405, ISO 21378, ISO/TS 21377, ISO 8601-1, W3C XML and JSON Schema specifications for interoperability and best practice.
Applications and who uses it
ISO/TS 24816:2025 is intended for practitioners who need standardized, auditable data exchange of regulated financial and payroll information:
- External and internal auditors requiring consistent audit data feeds for government-regulated reporting and payroll audits.
- Finance and payroll software vendors implementing standardized export formats (XML/JSON/CSV) to support audits and regulatory reporting.
- Tax authorities and regulatory bodies specifying or consuming structured audit data for compliance checks.
- Enterprise IT/data integrators building extract-transform-load (ETL) pipelines, secure data transfer processes, or automated audit data collection tools.
- Service providers (outsourced payroll, accounting firms) aiming for interoperability and reduced manual data translation.
Practical benefits include improved interoperability, reduced manual reconciliation, support for automated auditing workflows, and clearer compliance with government-regulated reporting requirements.
Related standards
- ISO 5405 - Audit data collection extension (government regulated financial reports and payroll)
- ISO 21378 - Audit data collection (core tables and model)
- ISO/TS 21377 - Exchange formats for ISO 21378 (XML and JSON)
- ISO 8601-1 - Date/time representation
- W3C XML and JSON Schema specifications
Keywords: ISO/TS 24816:2025, audit data collection, XML schema, JSON schema, CSV mapping, government regulated financial reports, payroll extension, ISO 5405, data exchange, audit interoperability.
Frequently Asked Questions
ISO/TS 24816:2025 is a technical specification published by the International Organization for Standardization (ISO). Its full title is "Exchange formats for audit data collection - Government regulated financial reports and payroll extension: XML and JSON". This standard covers: This document specifies technical exchange formats for audit data collection, government regulated financial reports and payroll extension, in Extensible Markup Language (XML), JavaScript Object Notation (JSON) and flat file (CSV) as output file formats for the functional content defined in ISO 5405. This document also contains the following schema files and mapping tables related to ISO 5405: - XML schema files; - JSON schema files; - CSV mapping tables, included as separate sheets in an Excel file. To keep the three exchange formats (XML, JSON, CSV) consistent, this document also specifies how to use the technical solution in the CSV format.
This document specifies technical exchange formats for audit data collection, government regulated financial reports and payroll extension, in Extensible Markup Language (XML), JavaScript Object Notation (JSON) and flat file (CSV) as output file formats for the functional content defined in ISO 5405. This document also contains the following schema files and mapping tables related to ISO 5405: - XML schema files; - JSON schema files; - CSV mapping tables, included as separate sheets in an Excel file. To keep the three exchange formats (XML, JSON, CSV) consistent, this document also specifies how to use the technical solution in the CSV format.
ISO/TS 24816:2025 is classified under the following ICS (International Classification for Standards) categories: 35.240.99 - IT applications in other fields. The ICS classification helps identify the subject area and facilitates finding related standards.
You can purchase ISO/TS 24816:2025 directly from iTeh Standards. The document is available in PDF format and is delivered instantly after payment. Add the standard to your cart and complete the secure checkout process. iTeh Standards is an authorized distributor of ISO standards.
Standards Content (Sample)
Technical
Specification
ISO/TS 24816
First edition
Exchange formats for audit data
2025-06
collection — Government regulated
financial reports and payroll
extension: XML and JSON
Formats d'échange pour la collecte de données d'audit —
Extension pour les rapports financiers et paiements réglementés
par le gouvernement : XML et JSON
Reference number
© ISO 2025
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Published in Switzerland
ii
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Exchange formats . 3
4.1 General .3
4.2 XML .4
4.2.1 General .4
4.2.2 Technical requirements .4
4.2.3 XML schemas .5
4.2.4 XML sample .10
4.3 JSON .10
4.3.1 General .10
4.3.2 Technical requirements .10
4.3.3 JSON schema . 12
4.3.4 JSON sample .17
4.4 CSV .17
4.4.1 General .17
4.4.2 Technical requirements .17
4.4.3 CSV sample.18
4.5 Mapping ISO 5405 tables to XML and JSON .19
4.5.1 General .19
4.5.2 Mapping table sample .19
4.6 Cross topics .19
4.6.1 General .19
4.6.2 Character encoding conventions .19
4.6.3 Versioning .19
4.6.4 Multi-platform and multi-system data transfer . 20
4.6.5 Conventions of folder naming and file naming . 20
4.6.6 File compression .21
4.6.7 Representation of special field types .21
4.6.8 Extension methodology and rules for ISO 21378 . 22
4.6.9 Encryption of sensitive data . 22
Annex A (informative) XML tags abbreviation list .23
Annex B (informative) List of XML schemas .27
Annex C (informative) List of JSON schemas .28
Annex D (informative) XML and JSON schemas .29
Bibliography .30
iii
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out through
ISO technical committees. Each member body interested in a subject for which a technical committee
has been established has the right to be represented on that committee. International organizations,
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with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types
of ISO document should be noted. This document was drafted in accordance with the editorial rules of the
ISO/IEC Directives, Part 2 (see www.iso.org/directives).
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patent(s). ISO takes no position concerning the evidence, validity or applicability of any claimed patent
rights in respect thereof. As of the date of publication of this document, ISO had not received notice of (a)
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related to conformity assessment, as well as information about ISO's adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www.iso.org/iso/foreword.html.
This document was prepared by Technical Committee ISO/TC 295, Audit data services.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www.iso.org/members.html.
iv
Introduction
As one of the follow-up standards for audit data services, this document is based on the previous standards,
including ISO 5405 (government regulated financial reports and payroll extension), ISO 21378 (audit data
collection standard) and ISO/TS 21377 (exchange formats for the audit data collection standard, XML and JSON).
ISO 21378 establishes common definitions of accounting data elements and provides the information
necessary to extract relevant audit data. ISO 21378 specifies 71 tables which serve as a basis for data
extraction in the areas of general ledger, accounts receivable, sales, accounts payable, purchasing, inventory
(including both inventory and movement data), and property, plant, and equipment. ISO 21378 primarily
focuses on the access of audit data for financial audits (financial statements).
ISO/TS 21377 specifies technical exchange formats in extensible markup language (XML), JavaScript object
notation (JSON) and comma-separated values (CSV) as output file formats for the functional content defined
in ISO 21378.
ISO 5405 is an addition of 6 specified tables to the 71 tables of ISO 21378, with the aim of collecting additional
data to perform government regulated financial reports and payroll audits. The ISO 5405 tables are set up in
accordance with the specifications in ISO 21378.
v
Technical Specification ISO/TS 24816:2025(en)
Exchange formats for audit data collection — Government
regulated financial reports and payroll extension: XML and JSON
1 Scope
This document specifies technical exchange formats for audit data collection, government regulated
financial reports and payroll extension, in Extensible Markup Language (XML), JavaScript Object Notation
(JSON) and flat file (CSV) as output file formats for the functional content defined in ISO 5405.
This document also contains the following schema files and mapping tables related to ISO 5405:
— XML schema files;
— JSON schema files;
— CSV mapping tables, included as separate sheets in an Excel file.
To keep the three exchange formats (XML, JSON, CSV) consistent, this document also specifies how to use
the technical solution in the CSV format.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO 5405, Audit data collection extension — Government regulated financial reports and payroll
ISO 21378, Audit data collection
ISO/TS 21377, Exchange formats for the audit data collection standard: XML and JSON
ISO 8601-1, Date and time — Representations for information interchange — Part 1: Basic rules
ISO/IEC 21778, Information technology — The JSON data interchange syntax
W3C Extensible Markup Language (XML) 1.0 (Fifth Edition). Available at https:// www .w3 .org/ TR/ 2008/
REC -xml -20081126/
W3C XML Schema Part 1: Structures Second Edition. Available at https:// www .w3 .org/ TR/ 2004/ REC
-xmlschema -1 -20041028/
W3C XML Schema Definition Language (XSD) 1.1 Part 2: Datatypes. Available at https:// www .w3 .org/ TR/
2012/ REC -xmlschema11 -2 -20120405/
JSON Schema: A Media Type for Describing JSON Documents. Available at https:// json -schema .org/ draft/
2020 -12/ json -schema -core .html
3 Terms and definitions
For the purposes of this document, the following terms and definitions apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/
3.1
data
reinterpretable representation of information in a formalized manner suitable for communication,
interpretation or processing
[SOURCE: ISO/IEC 11179-1:2023, 3.2.23, modified — Notes to entry have been deleted.]
3.2
data element
basic unit of identifiable and definable data (3.1)
[SOURCE: ISO 2146:2010, 3.4, modified — The admitted term "element" has been deleted.]
3.3
data file
collection of data (3.1) records having a homogeneous structure
[SOURCE: ISO 21378:2019, 3.4]
3.4
data structure
framework comprising a number of data elements (3.2) in a prescribed form
[SOURCE: ISO 21007-1:2005, 2.16, modified — The word "element" has been deleted from the term.]
3.5
syntax
set of rules, principles and processes that govern the data structure (3.4)
3.6
data model
graphical, lexical or combined representation of data (3.1), specifying their properties, structure, and
interrelationships
[SOURCE: ISO/IEC 11179-1:2023, 3.2.24]
3.7
entity
group of data elements (3.2) describing an object
Note 1 to entry: It is equivalent to “object class” in ISO/IEC 11179-1.
3.8
relation
relationship between two entities (3.7)
3.9
attribute
data element (3.2) describing an object
Note 1 to entry: It is equivalent to “property” in ISO/IEC 11179-1.
3.10
domain
set of properties to define the value space of attributes (3.9)
Note 1 to entry: A domain contains code lists (3.11) and code values (3.12). It is equivalent to “representation” in
ISO/IEC 11179-1.
3.11
code list
standardized list of code values (3.12) with a common scope
3.12
code value
one value from a code list (3.11)
3.13
data group
structured collection of related data elements (3.2) that are grouped together based on a shared characteristic
or purpose
Note 1 to entry: A data group may represent a logical unit within a dataset, such as all attributes (3.9) related to a
customer, product, or transaction, and is often used to organize data hierarchically or to simplify data exchange and
processing.
4 Exchange formats
4.1 General
The data format is the carrier of data exchange between auditor and auditee. So, it is necessary to make an
agreement on data format between the two sides in data exchange. There are multiple options for output
data formats.
In case of ISO 5405, three exchange formats are specified:
— XML data files defined by XML Schema specification (W3C);
— JSON data files defined by JSON Schema specification (json-schema.org);
— CSV data files.
These three formats shall contain the same functional audit data content specification in accordance with
ISO 5405, but differ on the technical level only.
This means that these exchange formats are convertible from one to the other. For instance, it is possible to
convert XML data files to CSV data files or CSV data files to JSON data files.
The XML and JSON schemas described in this document are an extension of the schemas described in
ISO/TS 21377. It is therefore necessary to combine the ISO/TS 21377 schemas in one directory with the
schemas described in this document, so that the common data type XML schema from ISO/TS 21377 can be
imported by all XML schemas.
To generate the XML and JSON schemas in a consistent way, a data model was set up from ISO 5405 in
accordance with ISO/IEC 11179-1. This data model is used to create consistent exchange format specifications.
Each ISO 5405 table is modelled into a “Parent Entity” and reusable data groups, if applicable, within a table
are modelled into “Child Entities”, e.g. “Physical Address”, “Billing Address”, “Tax”, “Created”, “Modified”,
“Posted”, in line with ISO 5405. Depending on the context of a “Parent Entity”, it may have a relation to one or
more “Child Entities”. For example, a “Customer” has a relation with a “Billing Address”. This way of working
guarantees that all reusable groups that occur in multiple tables are defined in the same way.
As the data model is not in scope of this project, it is only documented for reference purposes in
ISO/TS 21377:2023, Annex D.
The various technical specifications are explained in this document and the additional packaging and
communication agreements are defined.
4.2 XML
4.2.1 General
This subclause describes how to exchange the ISO 5405 tables using XML data files.
XML data files shall be created in accordance with:
— the syntax specifications in W3C Extensible Markup Language (XML) 1.0 (Fifth Edition);
— the functional requirements in ISO 5405;
— the functional requirements in ISO 21378;
— the technical requirements in ISO/TS 21377.
4.2.2 Technical requirements
4.2.2.1 General
Each XML data file shall contain only one ISO 5405 table, with all records (lines) for that table included
within the file.
The filename shall be in accordance with 4.6.5.
Each ISO 5405 table requires an individual XML schema for defining its XML file structure. For instance, if
there are 6 tables, there will be 6 corresponding XML schemas, one for each table.
Such an XML data file contains (schematic):
xsi:schemaLocation='name-space xml-schema-name.xsd'
xmlns='name-space'
xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance'>
value
value
Italicized text shall be replaced by the definitions in this document.
4.2.2.2 Root tag
The root tag equals "Adc" followed by the ISO 5405 table name like: “AdcPayPayslipDetail”.
4.2.2.3 Target name space definition
The target name space equals "http:// schemas .iso .org/ AdcsML/ Messages/ " followed by the message name
and message version like: "http:// schemas .iso .org/ AdcsML/ Messages/ AdcPayPayslipDetail -v1".
4.2.2.4 XML tags
Table-line-tag, group-tag and data-element-tag are XML tags which are defined in the related XML schema.
XML tags are in the first step derived from the full data element names, and in the second step shortened in
a consistent manner, according to an abbreviations list (see Annex A).
Because auditors and auditees usually exchange bulk files according to ISO 5405, abbreviated tags can
reduce the file sizes by 30 % to 40 %.
Full data element names and abbreviated XML tags are together specified in ISO 5405 to XML mapping
tables (see 4.5 for explanation and example of mapping tables).
In XML schemas the full data element names are documented as annotations.
This means that programmers can have easy access to the full data element names, either from the mapping
tables or from the XML schemas.
4.2.2.5 Optional fields
Optional fields and optional groups of fields can be omitted from the XML data file, only if these data
elements are not available in the source system that delivers the audit data.
4.2.2.6 Repeating groups
Repeating groups like “Tax” can occur up to the maximum number that is defined in the XML schema.
4.2.2.7 Special characters to be escaped
The following special characters shall be escaped in XML data files as follows:
< (less than) to be replaced with <
> (greater than) to be replaced with >
& (ampersand) to be replaced with &
‘ (apostrophe) to be replaced with '
“ (quotation mark) to be replaced with "
4.2.3 XML schemas
4.2.3.1 General
Each ISO 5405 file is technically specified by an XML schema and can also be validated by using that schema.
XML schema files shall be created in accordance with the syntax specifications in W3C Extensible Markup
Language (XML) 1.0 (Fifth Edition), W3C XML Schema Part 1: Structures Second Edition, W3C XML Schema
Definition Language (XSD) 1.1 Part 2: Datatypes and the functional requirements in ISO 5405.
Table 1 shows the ISO 5405 representation formats and the equivalents used in XML schema.
Table 1 — Representation specification in XML schema
ISO 5405 representation XML schema representation
%ns
%nc
%m.nf
%nd
Table 2 shows the ISO 5405 datatypes and the equivalents used in XML schema.
Table 2 — Datatypes in XML schema
ISO 5405 datatype XML schema datatype
Date
Time
String
Decimal
Integer
Boolean
All schema files are bundled in one official ISO delivery package, which contains the schemas that have been
established in this document, used for exchanging the ISO 5405 audit data.
A development package is also available, which contains the schemas that are used to develop new versions
of the existing schemas and for the development of extension schemas.
To download the electronic version of these XML schemas, see Annex D.
4.2.3.2 Official ISO delivery package
All schema files in this package have one and the same version number, which can be found in the schema
file itself.
The first delivery of the package has version number 1. After a certain period, if there are sufficient reasons
for this, a new package of schemas will be delivered with a successor version number, for example, version
number 2.
This package contains all ISO 5405 table schemas where the name of the schema file is equal to the root tag
name like “AdcPayPayslipDetail.xsd”.
All XML schemas in this package shall import the data type schema “Adc_DataTypes.xsd”. This data type
schema is part of the XML delivery package of ISO/TS 21377. It is therefore necessary to place the XML
schemas of ISO/TS 21377 and the XML schemas that belong to this document in one directory. Then the data
type schema Adc_DataTypes.xsd can be imported by all schemas.
A list of these XML schemas can be found in Annex B.
EXAMPLE 1 “AdcPayPayslipDetail.xsd”:
xmlns:cdt="http://schemas.iso.org/AdcsML/Adc_DataTypes-v1" xmlns:xsd="http://www.w3.org/2001/
XMLSchema" targetNamespace="http://schemas.iso.org/AdcsML/Messages/AdcPayPayslipDetail-v1"
elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">
MESSAGE
PAY PAYSLIP DETAIL
Payslip ID
Payslip Line ID
maxOccurs="1">
Payslip Line Number
maxOccurs="1">
Payroll Item ID
maxOccurs="1">
Payroll Item Code
maxOccurs="1">
Payroll Item Name
maxOccurs="1">
Payroll Category
maxOccurs="1">
Payroll Item Value
maxOccurs="1">
GL Account Number
EXAMPLE 2 Part of Adc_DataTypes.xsd which is part of the XML schema delivery package of ISO/TS 21377:
xmlns:xsd="http://www.w3.org/2001/XMLSchema"
targetNamespace="http://schemas.iso.org/AdcsML/Adc_DataTypes-v1"
elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">
4.2.3.3 Development package
This package contains the schemas that are used to develop new versions of the existing schemas and for the
development of extension schemas.
In this package each schema has its own version number, which is included in the version attribute and which
is added to the name of the XML schema file. In the first delivery of this package, all schemas have version 1.0
like “AdcPayPayslipDetail-v1.0.xsd”. When a schema changes, the minor version number is incremented each
time (e.g. version number changes from 1.0 to 1.1).
In this package, all schemas contain their own data type definitions, so that they can be further developed
independently and there is no common data type schema.
After a certain period of time, if there are sufficient reasons to do this, a new official ISO delivery package
will be delivered with the next successor major version number, for example, version number 2 (see 4.2.3.2);
and the new common data type schema (Adc_DataTypes.xsd) will be delivered.
A new development package will also be delivered, in which all schemas will have version 2.0.
EXAMPLE “AdcPayPayslipDetail-v1.1.xsd”:
xmlns:xsd="http://www.w3.org/2001/XMLSchema" targetNamespace="http://schemas.iso.org/AdcsML/
Messages/AdcPayPayslipDetail-v1" elementFormDefault="qualified" attributeFormDefault="unqualif
ied" version="1.1">
MESSAGE
PAY PAYSLIP DETAIL
Payslip ID
Payslip Line ID
maxOccurs="1">
Payslip Line Number
maxOccurs="1">
Payroll Item ID
maxOccurs="1">
Payroll Item Code
maxOccurs="1">
Payroll Item Name
maxOccurs="1">
Payroll Category
maxOccurs="1">
Payroll Item Value
maxOccurs="1">
GL Account Number
4.2.4 XML sample
The following example shows one XML data file that contains only one record of an ISO 5405 table:
xmlns="http://schemas.iso.org/AdcsML/Messages/AdcPayPayslipDetail-v1"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
202001000000001
202001000000001001
001
01001
BS
Basic Salary
Fixed Payroll
7000
ACC123456789
4.3 JSON
4.3.1 General
This subclause describes how to exchange the ISO 5405 tables using JSON data files.
JSON data files shall be created in accordance with:
— the syntax specifications in ISO/IEC 21778;
— the functional requirements in ISO 5405;
— the functional requirements in ISO 21378;
— the technical requirements in ISO/TS 21377.
4.3.2 Technical requirements
4.3.2.1 General
Each JSON data file shall contain only one ISO 5405 table, with all records (lines) for that table included
within the file.
The filename shall be in accordance with 4.6.5.
Each ISO 5405 table requires an individual JSON schema for defining its JSON file structure. For instance, if
there are 6 tables, there will be 6 corresponding JSON schemas, one for each table.
JSON uses the same tags as XML.
Such a JSON data file contains (schematic):
{
"table-line-tag": [{
"data-element-tag": "value",
"group-tag": {
"data-element-tag": "value"
}
}]
}
Italicized text shall be replaced by the definitions in this document.
4.3.2.2 $id
JSON data files do not contain a namespace definition and root tag, in contrast to XML data files. "$id"
is the first data element in each JSON data file. The value of $id includes the ISO 5401 table name (e.g.
AdcPayPayslipDetail) and main version number (e.g. -v1).
Example of $id:
"$id": "http:// schemas .iso .org/ AdcsML/ Messages/ AdcPayPayslipDetail _jsd6 -v1"
4.3.2.3 JSON tags
A JSON data file contains the table-line-tag like "PayPayslipDetail" only one time with a number of the table lines.
Table-line-tag, group-tag and data-element-tag are the JSON tags which are defined in the related JSON schema.
JSON uses the XML tags. XML tags are in the first step derived from the field names, and in the second step
shortened in a consistent manner, according to an abbreviations list (see Annex A).
Because auditors and auditees usually exchange bulk files according to ISO 5405, abbreviated tags can
reduce the file sizes by 30 % to 40 %.
Full data element names and abbreviated XML tags are together specified in ISO 5405 to XML mapping
tables (see 4.5 for explanation and example of mapping tables).
This means that programmers can have easy access to the full data element names from the mapping tables.
4.3.2.4 Optional fields
Optional fields and optional groups of fields can be omitted from the JSON data file, only if these data
elements are not available in the source system that delivers the audit data.
4.3.2.5 Repeating groups
Repeating groups like “Tax” can occur up to the maximum number that is defined in the JSON- schema. In
case of a repeating group all occurrences in total shall be enclosed by square brackets [ ].
EXAMPLE 1 Repeating group Tax with only one occurrence:
"Tax": [ {
"TaxTypCd": "TAX01",
"TaxLocAmt": 12.50,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
} ],
EXAMPLE 2 Repeating group Tax with 4 occurrences:
"Tax": [ {
"TaxTypCd": "TAX01",
"TaxLocAmt": 12.50,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
},
{
"TaxTypCd": "TAX02",
"TaxLocAmt": 5.00,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
},
{
"TaxTypCd": "TAX03",
"TaxLocAmt": 0.75,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
},
{
"TaxTypCd": "TAX04",
"TaxLocAmt": 1.00,
"GlTaxDbAcntNr": "ACC123456789",
"GlTaxCrAcntNr": "ACC123456789"
} ],
4.3.2.6 Special characters to be escaped
The following characters are reserved characters and cannot be used in JSON and shall be properly replaced
to be used in strings:
backspace to be replaced with \b;
form feed to be replaced with \f;
newline to be replaced with \n;
carriage return to be replaced with \r;
tab to be replaced with \t;
double quote to be replaced with \";
backslash to be replaced with \\.
4.3.3 JSON schema
4.3.3.1 General
Each ISO 5405 file is technically specified by a JSON schema and can also be validated by using that schema.
JSON schema files shall be created in accordance with the syntax specifications in ISO/IEC 21778, JSON
Schema: A Media Type for Describing JSON Documents and the functional requirements in ISO 5405.
Table 3 shows the ISO 5405 representation formats and the equivalents used in JSON schema.
Table 3 — Representation specification in JSON schema
ISO 5405 representation JSON schema representation
%ns "type": "string",
"maxLength": n,
%nc "type": "string",
"minLength": n,
"maxLength": n,
%m.nf "type": "number",
"multipleOf": 0.0001, (when n = 4)
"multipleOf": 0.00000001, (when n = 8)
%nd "type": "number",
Table 4 shows the ISO 5405 datatypes and the equivalents used in JSON schema.
Table 4 — Datatypes in JSON schema
ISO 5405 datatype JSON schema datatype
Date "type": "string",
"minLength": 10,
"maxLength": 10,
"pattern": "^\\d{4}-(0[1-9]|1[0-2])-(0[1-9]|[1-2]\\d|3[0-1])$",
Time "type": "string",
"minLength": 8,
"maxLength": 8,
"pattern": "^([0-1]\\d|2[0-3]):([0-5]\\d):([0-5]\\d)$",
String "type": "string",
Decimal "type": "number",
Integer "type": "number",
Boolean "type": "boolean",
All schema files are bundled in one official ISO delivery package which contains the schemas that have been
established in this document, used for exchanging the ISO 5405 audit data.
A development package is also available, which contains the schemas that are used to develop new versions
of the existing schemas and for the development of extension schemas.
To download the electronic version of these JSON schemas, see Annex D.
4.3.3.2 Official ISO delivery package
All schema files in this package have one and the same version number, which can be found in the schema
file itself.
The first delivery of the package will have version number 1. After a certain period, if there are sufficient
reasons for this, a new package of schemas will be delivered with a successor version number, for example
version number 2.
This package contains all ISO 5405 table schemas. The name of the JSON schema file is equal to "Adc"
followed by the ISO 5405 table name and then followed by “_jsd6.json” like: “AdcPayPayslipDetail_jsd6.json”.
In this package, all schemas have their own datatype definitions.
A list of these JSON schemas can be found in Annex C.
EXAMPLE “AdcPayPayslipDetail_jsd6.json”:
{
"$schema": "http://json-schema.org/draft-06/schema#",
"$id": "http://schemas.iso.org/AdcsML/Messages/AdcPayPayslipDetail_jsd6-v1",
"description": "JSON Definition of message hierarchy: ADC PAY Payslip Detail v1.0",
"modelRef": [
"Message: ADC PAY Payslip Detail v1.
...
ISO/TS 24816:2025は、監査データの収集における技術的交換フォーマットを明確に規定した重要な文書です。この規格は、政府が規制する財務報告及び給与拡張のためのデータ交換に特化しており、Extensible Markup Language(XML)、JavaScript Object Notation(JSON)、ならびにフラットファイル(CSV)としての出力ファイルフォーマットを提供します。 この規格の強みは、ISO 5405によって定義された機能コンテンツに従い、XMLスキーマファイル、JSONスキーマファイル、CSVマッピングテーブルを含めている点です。これにより、データを効果的に交換するための標準化された手法が確立され、利用者は異なるプラットフォームやシステムとの互換性を確保できます。さらに、CSVフォーマットで技術的ソリューションを一貫して使用する方法が示されていることも、実務における便利さを高める要素です。 ISO/TS 24816:2025は、監査データの収集プロセスにおけるデータの可搬性を向上させ、文書の統一性と正確性を保つための不可欠な要素であると言えます。特に、財務報告や給与システムのデジタル化が進む現代において、この規格の意義はさらに高まっています。標準化された交換フォーマットは、企業や政府機関が監査を効率的に実施できる環境を提供し、透明性と信頼性の向上に寄与します。
La norme ISO/TS 24816:2025 se présente comme un document essentiel pour le développement et la normalisation des formats d'échange pour la collecte de données d'audit, notamment dans le cadre des rapports financiers régulés par le gouvernement et l'extension de la paie. Son approche repose sur l'utilisation de formats bien établis tels que XML (Extensible Markup Language), JSON (JavaScript Object Notation) et les fichiers plats au format CSV (Comma-Separated Values). Cette diversité dans les formats de sortie offre une flexibilité aux utilisateurs et une interopérabilité accrue dans les processus de collecte et d'analyse de données. L'un des points forts de cette norme est sa spécification détaillée des schémas et des fichiers de mappage associés à la norme ISO 5405. Cela permet non seulement une utilisation cohérente des formats XML et JSON, mais aussi une intégration aisée des fichiers CSV par l'utilisation de logiciels tels qu'Excel. Cette méthodologie garantit que les utilisateurs peuvent appliquer ces formats de manière uniforme, ce qui est crucial pour maintenir l'intégrité et la précision des données échangées. La pertinence de l'ISO/TS 24816:2025 se manifeste dans le contexte actuel où la conformité réglementaire et la transparence dans les rapports financiers sont primordiales. Avec l'augmentation des exigences réglementaires, cette norme contribue à simplifier le processus de collecte et d'échange de données, ce qui peut énormément faciliter le travail des auditeurs et des professionnels de la finance. En alignant les formats d'échange sur des standards reconnus, la norme se positionne comme un outil clé pour améliorer l'efficacité et la fiabilité dans le domaine financier. En conclusion, ISO/TS 24816:2025 représente une avancée significative vers l'harmonisation des pratiques de collecte de données d'audit, avec des implications positives pour la conformité, la précision des rapports et l'amélioration de la communication entre différentes entités.
Die ISO/TS 24816:2025 bietet einen klar strukturierten Rahmen für den Austausch von Auditsdaten im Kontext von staatlich regulierten Finanzberichten und der Erweiterung von Lohnabrechnungen. Ihr Umfang umfasst die Definition technischer Austauschformate in Extensible Markup Language (XML), JavaScript Object Notation (JSON) sowie im Flat File (CSV)-Format, was eine hohe Flexibilität bei der Implementierung ermöglicht. Die Norm ist besonders relevant für Organisationen, die den Anforderungen an die Datenberichterstattung in einer zunehmend digitalisierten Welt gerecht werden müssen. Zu den Stärken der ISO/TS 24816:2025 zählt die umfassende Beschreibung der funktionalen Inhalte, die in ISO 5405 definiert sind. Dies gewährleistet eine klare Anleitung zur Integration von Auditdaten in verschiedene Systeme, was die Interoperabilität und den Datenaustausch fördert. Darüber hinaus enthalten die Dokumente spezifische XML- und JSON-Schema-Dateien sowie Mapping-Tabellen für CSV, die als separate Blätter in einer Excel-Datei bereitgestellt werden. Diese Hilfsmittel erhöhen die Benutzerfreundlichkeit und machen die Norm besonders zugänglich für verschiedene Interessengruppen. Ein weiteres positives Merkmal ist die Konsistenz, die bei der Nutzung der drei Austauschformate (XML, JSON, CSV) sichergestellt wird. Die Norm legt detailliert dar, wie das technische Lösung in CSV-Format angewendet werden soll. Dies erleichtert den Nutzern die Implementierung, da klare Richtlinien zur Verfügung stehen, um Daten nahtlos zwischen den Formaten zu übertragen. Insgesamt stellt die ISO/TS 24816:2025 einen wichtigen Schritt in Richtung Standardisierung der Auditdatenerfassung dar und adressiert die wachsenden Anforderungen an Transparenz und Effizienz in der Finanzberichterstattung. Die umfassende Dokumentation und die definierten Strukturen bieten eine wertvolle Ressource für alle, die in diesem Bereich tätig sind, und unterstreichen die Relevanz der Norm in der heutigen Datenlandschaft.
ISO/TS 24816:2025는 감사 데이터 수집을 위한 기술적 교환 형식을 명확하게 규정하고 있으며, 정부 규제 재무 보고서 및 급여 확장을 위한 XML, JSON 및 CSV 형식의 출력 파일 형식을 제공합니다. 이 표준은 ISO 5405에 정의된 기능적 내용에 대한 교환 형식의 일관성과 정확성을 보장하는 데 있어 매우 중요한 역할을 합니다. 이 문서는 XML 스키마 파일, JSON 스키마 파일, 그리고 CSV 매핑 테이블을 포함하여, 감사 데이터 수집의 맥락에서 다양한 데이터 형식을 효과적으로 조율할 수 있도록 돕습니다. 이러한 세 가지 형식의 일관성을 유지하기 위해 CSV 형식에서 기술 솔루션을 사용하는 방법도 자세히 설명하고 있습니다. 이는 사용자가 데이터를 쉽게 변환하고 통합할 수 있게 해주며, 다양한 시스템 간의 호환성 문제를 최소화하는 데 기여합니다. ISO/TS 24816:2025는 특히 정부 기관 및 기업이 감사 데이터 보고의 효율성을 높이고, 규제를 준수하는 데 필요한 중요한 도구입니다. 데이터 교환의 표준화를 통해 기관 간의 커뮤니케이션을 원활하게 하여, 감사의 투명성과 신뢰성을 높이는 데 기여합니다. 이러한 점에서 이 표준은 규제 준수 및 데이터 관리의 측면에서 높은 관련성을 지닙니다. 결론적으로, ISO/TS 24816:2025는 XML, JSON 및 CSV 형식을 통해 감사 데이터 수집의 품질과 효율성을 높이기 위한 강력한 프레임워크를 제공합니다. 이 문서는 정부 규제로 요구되는 재무 보고서의 신뢰도를 향상시키는 데 필수적인 요소입니다.
ISO/TS 24816:2025 is a crucial standard that addresses the technical exchange formats for audit data collection, specifically focusing on government-regulated financial reports and payroll extension. The scope of this document is comprehensive, as it encompasses key formats such as Extensible Markup Language (XML), JavaScript Object Notation (JSON), and flat file (CSV), effectively facilitating the functional content outlined in ISO 5405. One of the significant strengths of ISO/TS 24816:2025 is its detailed specification of schema files and mapping tables, which are critical for ensuring consistency across the three exchange formats. By providing XML schema files, JSON schema files, and CSV mapping tables, the standard offers clarity and operational guidance that can enhance interoperability between various systems. This aspect is particularly relevant for organizations that handle financial data, as it simplifies compliance with government regulations. The inclusion of guidelines for maintaining consistency across XML, JSON, and CSV formats is another notable strength of this standard. This ensures that data exchange remains seamless, reducing the risk of discrepancies that could arise from format conversion. The structured approach to audit data collection not only streamlines processes but also increases the reliability of financial reporting and payroll management. ISO/TS 24816:2025 is highly relevant in today’s digital landscape, where the need for standardization in data exchange formats is more critical than ever. The clarity and specificity of its guidelines make it an invaluable resource for stakeholders involved in financial audits and reporting, ensuring that they can meet regulatory requirements efficiently while maintaining high data quality and integrity. By focusing on widely used formats such as XML, JSON, and CSV, the standard aligns well with existing technologies, making it easier for organizations to adopt and implement. Overall, ISO/TS 24816:2025 serves as a robust framework for audit data collection in the context of financial reporting and payroll processes, with its extensive scope, clear specifications, and emphasis on consistency. Its relevance to current practices in data management and compliance with government regulations further underscores its importance in the realm of financial audits.










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