datasynth_core/models/
organizational_profile.rs

1//! Organizational profile models for entity-level understanding.
2//!
3//! These models describe the IT landscape, regulatory environment, and
4//! structural characteristics of an audited entity (ISA 315 risk assessment).
5
6use serde::{Deserialize, Serialize};
7
8/// An IT system in the entity's technology landscape.
9///
10/// Auditors assess IT general controls (ITGCs) and application controls
11/// around each significant system that processes financial data.
12#[derive(Debug, Clone, Serialize, Deserialize)]
13pub struct ItSystem {
14    /// System name (e.g., "SAP S/4HANA", "Oracle EBS")
15    pub name: String,
16    /// Vendor (e.g., "SAP", "Oracle", "Microsoft")
17    pub vendor: String,
18    /// Functional module (e.g., "ERP", "CRM", "HCM", "Treasury")
19    pub module: String,
20    /// Category: "core_financial", "operational", or "reporting"
21    pub category: String,
22}
23
24/// High-level organizational profile of an audited entity.
25///
26/// Captures the IT systems, regulatory environment, prior auditor, and
27/// organizational structure that inform the auditor's risk assessment
28/// under ISA 315 and engagement acceptance under ISA 220.
29#[derive(Debug, Clone, Serialize, Deserialize)]
30pub struct OrganizationalProfile {
31    /// Entity / company code this profile describes
32    pub entity_code: String,
33    /// IT systems in use across the entity
34    #[serde(default)]
35    pub it_systems: Vec<ItSystem>,
36    /// Applicable regulatory regimes (e.g., "SOX", "GDPR", "Basel III")
37    #[serde(default)]
38    pub regulatory_environment: Vec<String>,
39    /// Name of the predecessor audit firm, if any
40    #[serde(default, skip_serializing_if = "Option::is_none")]
41    pub prior_auditor: Option<String>,
42    /// Narrative description of the organizational structure
43    #[serde(default)]
44    pub org_structure_description: String,
45}
datasynth_core/models/organizational_profile.rs

datasynth_core/models/
organizational_profile.rs
