ISO 21926:2026

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.