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)

来自•Inconcerningfinancialscandalsofpubliccompaniesallovertheworld…•“Althoughnewlawstoimprovefinancialtransparencydoesnotregulatetechnology,usingtechnologyeffectivelycanreducethecost,time,andriskofanenterprise’scomplianceactivities.”--GartnerResearch•PCAOBandSECpromotesXBRLReporting•LeveragingXBRLforBaselII来自:RiskManagement来自来自: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…来自中国最大的资料库下载子計畫一：建立我國財務報告使用之XBRL標準架構来自•Year1:DeveloptheTW-XBRLmodelforpublicuse–The3-levelsofXBRLtaxonomiesunder「證券發行人財務報告編製準則」•Year2:DeveloptheXBRL-basedBISCmodelforacompany–The3-levelsofXBRLframeworktofulfillaconsolidatedfinancialstatementsunderTaiwanGAAP•Year3:CompletetheIntegratedBISCmodelforTaiwancompanies来自(acollectionofvariousviews)XBRLconsortiumsERP,DW,BI,etc.ReportPreparerTransitionalAccountsLevelEventDataLevelOtherregulatorsXBRLinstancesInformationUsersStorageofAssociationLinksandComputationalLinkssetting(1)diversified(2)Real-time,seamless(3)Reusability,maintainability(4)Many-to-manyapplications来自中国最大的资料库下载子計畫二：發展XBRL轉換技術於我國企業財務資訊之應用来自第一年：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)来自中国最大的资料库下载子計畫三：企業風險管理與內部稽核之效果来自•Year1:IdentifyAnalyticalProcedureRulesforRegulatorsandInstitutionalInvestors–Basedoninformationderivedfromcontinuousreporting(XBRL)•Year2:IdentifyRiskMeasuresandWarningThresholdsforInternalUse–certainindustries–Acomprehensivemeasuringsystems•Year3:FieldTestforRulesValidation–Co-workwith子計畫四来自(orERM)CoreBankingProductsCreditCollateralsCustomerLossDataDatasourceMetadataWarehouseAdministrationTransformation&calculationBaselIICreditRiskEngineBaselIIOp.RiskEngineBaselIIMarketRiskEngineNon-BaselIIRiskEnginesExtraction,ValidationExtractionDataMartsResultDataResultDataResultDataResultDataDisclosureManagementDataReportingGroupRegulatoryExternalAudienceInternalAudienceRating,PD,LGD,CCFModelsXBRLXBRLXBRL来自中国最大的资料库下载子計畫四：以連續性審計技術強化內部稽核之功能来自•1stYear:DevelopAnomalyandFraudAnalyzer(AFA)forRegulators•2ndYear:DevelopRiskAnalyzer(RA)forcertainindustries•3rdYear:FieldTest–Co-workwith子計畫三来自(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AnomalyandFraudAnalyzer来自(RA)