Cookies
We need your consent to use the individual data so that you can see information about your interests, among other things. Click "OK" to give your consent.
ISO 21926:2026
Semantic data model for audit data services
Translate name
STANDARD published on 3.8.2026
The information about the standard:
Designation standards: ISO 21926:2026
Publication date standards: 3.8.2026
SKU: NS-1278762
The number of pages: 36
Approximate weight : 108 g (0.24 lbs)
Country: International technical standard
Category: Technical standards ISO
The category - similar standards:
IT applications in other fieldsProduct and company certification. Conformity assessment
Annotation of standard text ISO 21926:2026 :
Description / Abstract: This document aims to define a methodology and framework to build a sematic data model for audit data services (ADS), adapt it (by extensions), and convert it to exchange formats. The methodology describes a standardized semantic structure for audit data, focusing on specifying object classes and their attributes and associations, how to decouple audit data from specific systems (ERP applications) and how to extract and exchange data uniformly for audits, and describes the methods used for this such as graph walk (from relational to hierarchical model), syntax binding (to technical formats), semantic binding (link to other standards). The semantic data model applies to areas such as general ledger journal entries, accounts receivable, sales, accounts payable, purchasing, inventory (movement and data), and property, plant, and equipment, customs and indirect tax and payroll. These areas are limited to the functional requirements set forth in ISO 21378, ISO 5401, and ISO 5405 and can be extended with future extensions to ISO 21378. This document describes the methodology and framework, not the full implementation or concrete technical exchange standards.
We recommend:
Updating of laws
Do you want to be sure about the validity of used regulations?
We offer you a solution so that you could use valid and updated legislative regulations.
Would you like to get more information? Look at this page.
