Audit Templates (Standalone)

Prior to implementing this data standard, an evaluation should be made of the reliability of the data through the use of controls and segregation of duties testing. Guidance for these types of evaluation criteria is available at aicpa.org.

It is important to note that each ADS (Accounts Receivable and General Ledger) should be used in conjunction with this Base Standard document.

1. Base Standards

The base standards include the following:

• Formats for files and fields
• User listing
• Business unit listing
• Segment listing

1.1 Formats for Files and Fields
File Naming: The ADS provides file names that describe the required data files, but these names are only suggested names. Organizations may employ mutually agreed file names to add additional information about the files such as the following:

• File creation date
• File version number

Organizational unit for which the data applies.
File Format: Files should be provided in either of two formats: flat file format or extensible business reporting language global ledger taxonomy framework (XBRL GL). If desired, files may be compressed using the ZIP file format or other mutually agreed-to compression software.