企业财务资讯透明化与风险管理E化整合性基础架构.pptx

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MotivationIn concerning financial scandals of public companies all over the world… “Although new laws to improve financial transparency does not regulate technology, using technology effectively can reduce the cost, time, and risk of an enterprise’s compliance activities.” -- Gartner ResearchPCAOB and SEC promotes XBRL ReportingLeveraging XBRL for Basel IIEnds: Financial TransparencySubprojects 3 and 4Subprojects 1 and 2Information Availability + ReliabilityMeans: Risk ManagementAn XBRL-based BISCBusinessOperationsInternalFinancialReportingExternalFinancialReportingInvestment,Lending, andRegulationProcessesXBRLXBRLCompaniesFinancialPublishersand DataAggregatorsInvestorsParticipantsTradingPartnersManagementAccountantsAuditorsRegulatorsSoftware Vendors研究架構detaildetaildetaildetailMarketing and SalesRD TeamChannelsMarketsProducts / Deliveries: XBRL Taxonomy Builder XBRL Instance Generator AFA RA …Sample Cases會計師事務所Product Companies金管會銀行局、證期局Productization product packaging pricing marketing and promotion channel management product maintenance product distribution configuration management technical support customer service CRM training…證交所…..投資人保護中心子計畫一：建立我國財務報告使用之XBRL 標準架構Research PlanYear1: Develop the TW-XBRL model for public use The 3-levels of XBRL taxonomies under 「證券發行人財務報告編製準則」 Year2: Develop the XBRL-based BISC model for a companyThe 3-levels of XBRL framework to fulfill a consolidated financial statements under Taiwan GAAP Year3: Complete the Integrated BISC model for Taiwan companiesThe Integrated XBRL FrameworkReport PreparerOther regulatorsXBRL consortiumssettingsettingXBRL instancesInterface taxonomiesInformation UsersReport Level Taxonomy Set (a collection of various views)ERP, DW, BI, etc.Transitional Accounts LevelEasily mappingDiversified usesEvent Data LevelStorage of Association Links and Computati