T/CMBN 0040-2026 Active Group standards

T/CMBN 0040-2026 Technical Specification for Digital Audit Data Traceability

Publish Date: 2026-03-09 Implement Date: 2026-03-24 For services related to genuine standard inquiry, procurement, translation, and other related services in China, please Contact Us

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Basic Information

Standard Code: T/CMBN 0040-2026

Standard Type: Group standards

Standard Status: Active

is_force_gb: no

CCS Name: -

ICS Name: Comprehensive Application of Information Technology

Publish Date: 2026-03-09

Implement Date: 2026-03-24

Scope

This document specifies the terms and definitions, overall architecture, system performance, data source access, metadata collection, evidence preservation, correlation analysis, evidence chain construction, and quality evaluation of "data traceability" in the digital audit scenario. This document is applicable to organizations such as accounting firms, internal audit departments, government audit agencies, big data supervision institutions, fintech companies, central state-owned enterprises' shared centers, and third-party audit service platforms. When conducting financial statement audits, compliance audits, performance audits, information system audits, special audits, and continuous audits, it helps to trace and manage the multi-source and heterogeneous data of the audited units' business systems, databases, logs, electronic bills, images, sensors, blockchains, APIs, and other sources in a trustworthy and full-lifecycle manner.