企业财务资讯透明化与风险管理E化整合性基础架构(ppt)dw.pptx

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企业财务信息透明化与风险管理-E化整合性基础架构 子计划研究主题子计划别计划名称计划主持人共同主持人子计划一建立我国财务报告使用之XBRL标准架构周济群马秀如子计划二XBRL技术在我国企业之应用郭誉申周济群子计划三企业风险管理与内部稽核之效果马秀如谌家兰子计划四以连续性审计技术强化内部稽核之功能梁德容林凤仪 MotivationInconcerningfinancialscandalsofpubliccompaniesallovertheworld…“Althoughnewlawstoimprovefinancialtransparencydoesnotregulatetechnology,usingtechnologyeffectivelycanreducethecost,time,andriskofanenterprise’scomplianceactivities.”--GartnerResearchPCAOBandSECpromotesXBRLReportingLeveragingXBRLforBaselII Ends:FinancialTransparencyInformationAvailability+ReliabilitySubprojects1and2Subprojects3and4Means:RiskManagement AnXBRL-basedBISCExternalFinancialReportingBusinessOperationsInternalFinancialReportingInvestment,Lending,andRegulationProcessesParticipantsAuditorsTradingPartnersInvestorsFinancialPublishersandDataAggregatorsRegulatorsSoftwareVendorsManagementAccountantsCompaniesXBRLXBRL 研究架构detaildetaildetaildetail Products/Deliveries:XBRLTaxonomyBuilderXBRLInstanceGeneratorAFARA…会计师事务所SampleCases公司A证交所金管会银行局、证期局公司B…..投资人保护中心MarketingandSalesR&DTeamChannelsMarketsProductCompaniesProductizationproductpackaging&pricingmarketingandpromotionchannelmanagementproductmaintenanceproductdistributionconfigurationmanagementtechnicalsupportcustomerservice&CRMtraining… 子计划一：建立我国财务报告使用之XBRL标准架构 ResearchPlanYear1:DeveloptheTW-XBRLmodelforpublicuseThe3-levelsofXBRLtaxonomiesunder「证券发行人财务报告编制准则」Year2:DeveloptheXBRL-basedBISCmodelforacompanyThe3-levelsofXBRLframeworktofulfillaconsolidatedfinancialstatementsunderTaiwanGAAPYear3:CompletetheIntegratedBISCmodelforTaiwancompanies TheIntegratedXBRLFrameworksettingDiversifiedusesEasilymappingInterfacetaxonomiesReportLevelTaxonomySet(acollectionofvariousviews)XBRLconsortiumsERP,DW,BI,etc.ReportPreparerTransitionalAccountsLevelEventDataLevelOtherregulatorsXBRLinstancesInformationUsersStorageofAssociationLinksandComputationalLinkssetting(1)diversified(2)Real-time,seamless(3)Reusability,maintainability(4)Many-to-manyapplications 子计划二：发展XBRL转换技术于我国企业财务信息之应用 ResearchPlan第一年：开发适用于不同ERP系统的XBRL转换工具第二年：在选定企业执行财务信息之XBRL转换作业第三年：在选定企业集团执行财务信息之XBRL转换作业，以产出企业之合并财报(与子计划一整合) TaxonomyBuilder InstanceGenerator 子计划三：企业风险管理与内部稽核之效果 ResearchPlanYear1:IdentifyAnalyticalProcedureRulesforRegulatorsandInstitutionalInvestorsBasedoninformationderivedfromcontinuousreporting(XBRL)Year2:IdentifyRiskMeasuresandWarningThresholdsforInternalUse–certainindustriesAcomprehensivemeasuringsystemsYear3:FieldTestforRulesValidationCo-workwith子计划四 EnterpriseDatabasesDatastoreLeveragingXBRLforBaselII(orERM)CoreBankingProductsCreditCollateralsCustomerLossDataDatasourceMetadataWarehouseAdministrationTransformation&calculationBaselIICreditRiskEngineBaselIIOp.RiskEngineBaselIIMarketRiskEngineNon-BaselIIRiskEnginesExtraction,ValidationExtractionDataMartsResultDataResultDataResultDataResultDataDisclosureManagementDataReportingGroupRegulatoryExternalAudienceInternalAudienceRating,PD,LGD,CCFModelsXBRLXBRLXBRL 子计划四：以连续性审计技术强化内部稽核之功能 ResearchPlan1stYear:DevelopAnomalyandFraudAnalyzer(AFA)forRegulators2ndYear:DevelopRiskAnalyzer(RA)forcertainindustries3rdYear:FieldTestCo-workwith子计划三 InternetFinancialStatements(XBRL)FinancialMeasuresDBMSFinancialStatementsDBMS(XBRL)Theanomaliesandfraudanalyzer(AFA)AIS(HQ)主管当局金管会、证期局、证交所FinancialStatements(XBRL)Taxonomy-TaiwanEditionSubproject2XBRLTools(Editor,Constructor)Subproject1Subproject4Subproject3AnomalyandFraudAnalyzer RiskAnalyzerTheRiskAnalyzer(RA)