Sobre
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Secretaría: SAC
Responsable de comité: -
Presidente/a (hasta el final 2026):Ms Ying LIU
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Responsable de programa técnico de ISO [TPM]:Responsable editorial de ISO [EM]:
- Fecha de creación: 2015
Alcance
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 (Source: Longman Dictionary of Contemporary English 4th Edition, modifiedcompany has been replaced by entity to cover government auditees and financial related records has been added.)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:
- Information system security audit covered by ISO/IEC/JTC 1.
- Security evaluation criteria and methodology, techniques and guidelines to address both security and privacy aspects covered by ISO/IEC/JTC 1/SC 27.
- Meta-data standards, E-business standards, database language standards covered by ISO/IEC/JTC 1/SC 32.
- Meta-standards of electronic data interchange covered by ISO/TC 154.
- quality management and quality assurance covered by ISO/TC 176.
Enlaces rápidos
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Programa de trabajo
Borradores y nuevos elementos de trabajo -
Planes de negocio
Planes de negocio de TC para revisión pública -
Área de trabajo
Documentos de trabajo (se requiere cuenta de usuario) -
Aplicaciones electrónicas de ISO
Herramientas de TI que apoyan el proceso de desarrollo de normas -
Material público
Consulte los documentos que pone a disposición este grupo
Este comité contribuye con 7 normas a los siguientes Objetivos de Desarrollo Sostenible:
Comités de enlace a ISO/TC 295
Los comités que aparecen a continuación pueden acceder a los documentos de ISO/TC 295:
Referencia | Título | ISO/IEC |
---|---|---|
ISO/TC 68 | Financial services | ISO |
ISO/TC 154 | Processes, data elements and documents in commerce, industry and administration | ISO |
ISO/TC 251 | Asset management | ISO |
ISO/TC 307 | Blockchain and distributed ledger technologies | ISO |
Comités de enlace de ISO/TC 295
ISO/TC 295 pueden acceder a los documentos de los comités que aparecen a continuación:
Referencia | Título | ISO/IEC |
---|---|---|
ISO/TC 68 | Financial services | ISO |
ISO/TC 154 | Processes, data elements and documents in commerce, industry and administration | ISO |
ISO/TC 251 | Asset management | ISO |
ISO/TC 307 | Blockchain and distributed ledger technologies | ISO |
Organizaciones de enlace (categorías A y B)
Sigla | Título | Categoría |
---|---|---|
XBRL International | The business reporting standard | A |
Fecha | Mes | Ubicación | TC/SC | Nota |
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3-4 | December 2024 | Nan Jing, China (China) | ISO/TC 295 |
* Información definitiva, pero la reunión aún no se ha convocado formalmente
** Provisional
ISO/TC 295 - Secretaría
SAC [China]
Beijing 100088
China