Category: ISO TC295 @en
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ISO/WD 21926 Semantic Data Model for Audit Data Services – Draft for Commenting Period Now Open
Views: 0 ISO/WD 21926 Semantic Data Model for Audit Data Services – Draft for Commenting Period Now Open Nobuyuki SAMBUICHI co-project leader at ISO/AWI 21926 Semantic data model for audit data services We are excited to announce that the draft of the “Semantic Data Model for Audit Data Services” is now open for public commenting. This draft outlines the framework, methodologies, and key elements for establishing a standardized approach to audit data services. Below are the key details and milestones related to this important project. 1. Project Overview 1.1. Title and Scope Title: Semantic Data Model for Audit Data Services Scope: This document establishes a semantic data model for audit […]
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Navigating the Future of Audit Data Collection: The Role of XBRL-CSV in Modern Auditing
Views: 1 Navigating the Future of Audit Data Service: The Role of xBRL-CSV in Modern Auditing The advancements in audit data collection methodologies emphasize the significance of xBRL-CSV[1] in addressing the complex requirements of modern auditing. This forward-looking perspective suggests how audit data collection standards, developed by ISO/TC 295 and refined through SG1 and AWI projects, are adapting to meet the needs of real-time, comprehensive, and ESG-inclusive auditing practices. 1. History of ISO/TC 295 Audit Data Services 1.1. The China National Audit Office Established in 2010, GB/T 24589 is a crucial standard that mandates all Chinese businesses to annually submit their financial data, aiming to boost transparency and compliance across […]
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ISO/TC295 Audit Data Services Plenary Meeting Held at Hotel Zuiderduin, Netherlands
Views: 9ISO/TC295 Audit Data Services Plenary Meeting Held at Hotel Zuiderduin, Netherlands Overview of the Meeting From December 12th to 13th, 2023, the ISO/TC295 Audit Data Services plenary meeting was held at the scenic Hotel Zuiderduin in Egmond aan Zee, Netherlands. This meeting served as a platform for international audit experts to convene and share the latest developments and innovations. Hotel Zuiderduin The meeting took place at Hotel Zuiderduin, a location that offered a special experience for the participants. Situated at Zeeweg 52, 1931 VL Egmond aan Zee, the hotel is known for its beautiful coastline and relaxing environment. Meeting Highlights Several important topics were addressed during the meeting: Working […]
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Unified Table Design for Enhancing HL7 R-MIM, HMD Structures, and Graph Walk
Views: 11 Unified Table Design for Enhancing HL7 R-MIM, HMD Structures, and Graph Walk Table of Contents 1. Overview 2. Design Features 2.1. Hierarchical Structure 2.2. Consistency 2.3. Flexibility 3. Example Representation 4. Challenges in Implementing the Two-Table Approach: An Analysis of Study Report Part 2, Clause 4 4.1. The Problem with Study Report Part 2 Clause 4 Two Table Approach 4.2. Problems with Two-Table Definition: 5. Solutions with a Single Table Definition: 5.1. Unified Table Structure: 5.2. The Proposed Single-Table Design 5.3. Explanation of the Design: 5.4. Advantages of a Unified Table Approach in UML 6. Steps for the Graph Walk in HL7 R-MIM to HMD 6.1. Overview 6.2. […]
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Object Class Definition Sheet Creation Guide
Views: 13 Object Class Definition Sheet Creation Guide Contents 1. Introduction 2. Understanding UML and Semantic Modeling 2.1. Class in UML 2.2. Property of a Class 2.3. Types of Properties 3. Preparation Tasks 3.1. Resuming Class and Property Names 3.2. Define Data Types for Each Field 3.3. Refine Description 4. Semantic Analysis and Definition of Object Classes in GL Data Model 4.1. Check for Repetitive Field Sets 4.2. Integrating into AWI Semantic model 5. Understanding Multicurrency Monetary Amounts in System Design 5.1. The Basics of Monetary Amounts and Currency Code Class 5.2. Designing a Multicurrency Monetary Amount Class 5.3. UML Representation of Multicurrency Amounts 5.4. Integration with the Currency Code […]
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Understanding Multicurrency Monetary Amounts in Semantic Model
Views: 13 Object Class Definition Sheet Creation Guide Contents 1. Introduction 2. Understanding UML and Semantic Modeling 2.1. Class in UML: 2.2. Property of a Class: 2.3. Types of Properties: 3. Preparation Tasks 3.1. Resuming Class and Property Names: 3.2. Define Data Types for Each Field: 3.3. Refine Description: 4. Semantic Analysis and Definition of Object Classes in GL Data Model 4.1. Check for Repetitive Field Sets: 4.2. Integrating into AWI Semantic model: 5. Understanding Multicurrency Monetary Amounts in System Design 5.1. The Basics of Monetary Amounts and Currency Code Class 5.2. Designing a Multicurrency Monetary Amount Class 5.3. UML Representation of Multicurrency Amounts 5.4. Integration with the Currency Code […]
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Streamlining UML Diagram Automation for ISO 21378 Audit Data Collection
Views: 36 Streamlining UML Diagram Automation for ISO 21378 Audit Data Collection: Integrating Python and PlantUML with CSV Table of Contents 1. Introduction 2. Objective 3. Tool and Environment Setup 4. Building the Python Script and Its Functions 5. Understanding the CSV Input Format 5.1. object_class 5.2. target_classes_file 6. Usage 7. Conclusion 8. UML Class Diagrams for ISO 21378:2019 Audit data collection 8.1. Sales module 8.2. Accounts Receivable module 8.3. Purchase module 8.4. Accounts Payable module 8.5. General Ledger module 8.6. Inventory module 8.7. PPE module 9. Source Code Nobuyuki SAMBUICHI ISO/TC295 Audit data services Convener at SG1 Semantic model Co-project Leader at AWI 21926 Semantic data model for audit […]
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Universal Audit Data Converter, UADC
Views: 20 Universal Audit Data Converter (UADC) Table of Contents 1. Overview 2. Developments in Audit Data Standards 2.1. Importance of Audit Data Standardization 2.2. AICPA’s Audit Data Standard 2.3. China’s GB/T 24589 2.4. ISO/TC 295 Audit data services 3. Role of UADC 3.1. Application to ESG Report Auditing 4. Improvements in Auditing with UADC 4.1. Efficiency and Speed 4.2. Consistency and Quality Improvement 4.3. Summary 5. Generic Data Conversion Processing 6. Syntax Binding 6.1. Japanese Core Invoice Gateway 6.2. XBRL Taxonomy 6.3. Adapting to System Changes 7. Semantic Binding 7.1. Its Role 7.2. Flexibility and Adaptability 7.3. Contributing to Efficiency and Speed 7.4. Wickham’s Tidy Data Concept 7.5. xBRL-CSV […]
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Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting
Views: 41 Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting Table of Contents 1. Overview 1.1. Summary 1.2. Introduction 1.3. Why ESG Reporting is Important 1.4. Accuracy in Auditing with XBRL 1.5. Utilizing xBRL-CSV 1.6. Concrete Benefits for Auditors and Auditees 1.7. Conclusion: Absolute Transparency and Accuracy in ESG Reporting 2. ESG Reporting in Japan 2.1. The State of ESG in Japan 3. The Role of the International Sustainability Standards Board (ISSB) 4. Strengthening ESG Reporting 5. Effective Use of XBRL in ESG Reporting and Details 5.1. Beyond Traditional Metrics 5.2. Deep Insights from Raw Data 5.3. Historical Tracking and Contextualization 5.4. Enabling Deeper Evaluations 5.5. Enhancing […]
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The multiplicity of the attribute in ISO/IEC 19505-1:2012(E) Unified Modeling Language
Views: 6 The multiplicity of the attribute in ISO/IEC 19505-1:2012(E) Unified Modeling Language (OMG UML) [%hardbreaks] Table of Contents 1. Classes Diagram 2. The multiplicity of the attribute (default in UML) 3. The multiplicity of the attribute (Example) Nobuyuki SAMBUICHI ISO/TC295 Audit data services/SG1 Semantic model Convener In the ISO/IEC 19505-1:2012(E) Unified Modeling Language (OMG UML), the cardinality of an object class property is defined as the “multiplicity” of the attribute, allowing for multiple occurrences to be specified. Instead of ISO/IEC 19763 Metamodel framework for interoperability (MFI), we have the option to use the ISO 19505 style text notation for our framework. The notation of MFI (ISO/IEC 19763) is more […]
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HL7 Graph Walk and Cardinality
Views: 6 HL7 Graph Walk and Cardinality Table of Contents 1. Do we care cardinality then? 2. How cardinality affect graph walk defined in HL7? 3. summarize HL7 graph walk using LIFO queue and cardinality. 4. can you write python program perform graph walk? 5. Can you handle following graph? 6. Python program perform HL7 Graph walk Nobuyuki SAMBUICHI ISO/TC295 Audit data services/SG1 Semantic model Convener 1. Do we care cardinality then? ChatGPT Yes, cardinality is an important aspect when designing and modeling associations between entities in a system. It defines the number of instances or elements that can be associated with each other. Cardinality provides information about the relationship […]
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ISO 11179:2023 Semantic model definition using ISO/IEC 19505 OMG UML
Views: 8 ISO 11179:2023 Semantic model definition using ISO/IEC 19505 OMG UML Table of Contents 1. Example in ISO/IEC 11179-3 1.1. UML Class Diagram in Figure A.1 1.2. UML Class Diagram in Figure A.7 Nobuyuki SAMBUICHI ISO/TC295 Audit data services/SG1 Semantic model Convener In the 2023 version of ISO/IEC 11179, we can define the UML semantic model and hierarchical logical data model with the ISO/IEC 11179-3 terms without using ISO 15000-5 CCS. The electronic version of ISO/IEC 11179-1:2023 and ISO/IEC 11179-3:2023 can be downloaded from the ISO/IEC Information Technology Task Force (ITTF) web site. 1. Example in ISO/IEC 11179-3 ISO/IEC 11179-3 Annex B.4 shows two different models with different notations […]
