ayc.企业财务资讯透明化与风险管理--E化整合性基础架构(ppt 21)bdw

企業財務資訊透明化與風險管理-E化整合性基礎架構子計畫研究主題子計畫別計畫名稱計畫主持人共同主持人子計畫一建立我國財務報告使用之XBRL標準架構周濟群馬秀如子計畫二XBRL技術在我國企業之應用郭譽申周濟群子計畫三企業風險管理與內部稽核之效果馬秀如諶家蘭子計畫四以連續性審計技術強化內部稽核之功能梁德容林鳳儀Motivation•Inconcerningfinancialscandalsofpubliccompaniesallovertheworld…•“Althoughnewlawstoimprovefinancialtransparencydoesnotregulatetechnology,usingtechnologyeffectivelycanreducethecost,time,andriskofanenterprise’scomplianceactivities.”--GartnerResearch•PCAOBandSECpromotesXBRLReporting•LeveragingXBRLforBaselIIEnds:FinancialTransparencyInformationAvailability+ReliabilitySubprojects1and2Subprojects3and4Means:RiskManagementAnXBRL-basedBISCExternalFinancialReportingBusinessOperationsInternalFinancialReportingInvestment,Lending,andRegulationProcessesParticipantsAuditorsTradingPartnersInvestorsFinancialPublishersandDataAggregatorsRegulatorsSoftwareVendorsManagementAccountantsCompaniesXBRLXBRL研究架構detaildetaildetaildetailProducts/Deliveries:XBRLTaxonomyBuilderXBRLInstanceGeneratorAFARA…會計師事務所SampleCases公司A證交所金管會銀行局、證期局公司B…..投資人保護中心MarketingandSalesR&DTeamChannelsMarketsProductCompaniesProductizationproductpackaging&pricingmarketingandpromotionchannelmanagementproductmaintenanceproductdistributionconfigurationmanagementtechnicalsupportcustomerservice&CRMtraining…子計畫一：建立我國財務報告使用之XBRL標準架構ResearchPlan•Year1:DeveloptheTW-XBRLmodelforpublicuse–The3-levelsofXBRLtaxonomiesunder「證券發行人財務報告編製準則」•Year2:DeveloptheXBRL-basedBISCmodelforacompany–The3-levelsofXBRLframeworktofulfillaconsolidatedfinancialstatementsunderTaiwanGAAP•Year3:CompletetheIntegratedBISCmodelforTaiwancompaniesTheIntegratedXBRLFrameworksettingDiversifiedusesEasilymappingInterfacetaxonomiesReportLevelTaxonomySet(acollectionofvariousviews)XBRLconsortiumsERP,DW,BI,etc.ReportPreparerTransitionalAccountsLevelEventDataLevelOtherregulatorsXBRLinstancesInformationUsersStorageofAssociationLinksandComputationalLinkssetting(1)diversified(2)Real-time,seamless(3)Reusability,maintainability(4)Many-to-manyapplications子計畫二：發展XBRL轉換技術於我國企業財務資訊之應用ResearchPlan第一年：開發適用於不同ERP系統的XBRL轉換工具第二年：在選定企業執行財務資訊之XBRL轉換作業第三年：在選定企業集團執行財務資訊之XBRL轉換作業，以產出企業之合併財報(與子計畫一整合)TaxonomyBuilderInstanceGenerator子計畫三：企業風險管理與內部稽核之效果ResearchPlan•Year1:IdentifyAnalyticalProcedureRulesforRegulatorsandInstitutionalInvestors–Basedoninformationderivedfromcontinuousreporting(XBRL)•Year2:IdentifyRiskMeasuresandWarningThresholdsforInternalUse–certainindustries–Acomprehensivemeasuringsystems•Year3:FieldTestforRulesValidation–Co-workwith子計畫四EnterpriseDatabasesDatastoreLeveragingXBRLforBaselII(orERM)CoreBankingProductsCreditCollateralsCustomerLossDataDatasourceMetadataWarehouseAdministrationTransformation&calculationBaselIICreditRiskEngineBaselIIOp.RiskEngineBaselIIMarketRiskEngineNon-BaselIIRiskEnginesExtraction,ValidationExtractionDataMartsResultDataResultDataResultDataResultDataDisclosureManagementDataReportingGroupRegulatoryExternalAudienceInternalAudienceRating,PD,LGD,CCFModelsXBRLXBRLXBRL子計畫四：以連續性審計技術強化內部稽核之功能ResearchPlan•1stYear:DevelopAnomalyandFraudAnalyzer(AFA)forRegulators•2ndYear:DevelopRiskAnalyzer(RA)forcertainindustries•3rdYear:FieldTest–Co-workwith子計畫三InternetFinancialStatements(XBRL)FinancialMeasuresDBMSFinancialStatementsDBMS(XBRL)Theanomaliesandfraudanalyzer(AFA)AIS(HQ)主管當局金管會、證期局、證交所FinancialStatements(XBRL)Taxonomy-TaiwanEditionSubproject2XBRLTools(Editor,Constructor)Subproject1Subproject4Subproject3AnomalyandFraudAnalyzerRiskAnalyzerTheRiskAnalyzer(RA)