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.