企业财务资讯透明化与风险管理--E化整合性基础架构.ppt

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,Motivation,Inconcerningfinancialscandalsofpubliccompaniesallovertheworld…“Althoughnewlawstoimprovefinancialtransparencydoesnotregulatetechnology,usingtechnologyeffectivelycanreducethecost,time,andriskofanenterprise’scomplianceactivities.”--GartnerResearchPCAOBandSECpromotesXBRLReportingLeveragingXBRLforBaselII,Ends:FinancialTransparency,InformationAvailability+Reliability,,Subprojects1and2,,Subprojects3and4,Means:RiskManagement,,AnXBRL-basedBISC,ExternalFinancialReporting,BusinessOperations,InternalFinancialReporting,Investment,Lending,andRegulation,Processes,Participants,Auditors,TradingPartners,Investors,FinancialPublishersandDataAggregators,Regulators,SoftwareVendors,ManagementAccountants,Companies,XBRL,XBRL,研究架構,detail,detail,detail,detail,,Products/Deliveries:XBRLTaxonomyBuilderXBRLInstanceGeneratorAFARA…,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,,,,MarketingandSales,,,,R&DTeam,Channels,Markets,ProductCompanies,Productizationproductpackaging&pricingmarketingandpromotionchannelmanagementproductmaintenanceproductdistributionconfigurationmanagementtechnicalsupportcustomerservice&CRMtraining…,,子計畫一：建立我國財務報告使用之XBRL標準架構,ResearchPlan,Year1:DeveloptheTW-XBRLmodelforpublicuseThe3-levelsofXBRLtaxonomiesunder「證券發行人財務報告編製準則」Year2:DeveloptheXBRL-basedBISCmodelforacompanyThe3-levelsofXBRLframeworktofulfillaconsolidatedfinancialstatementsunderTaiwanGAAPYear3:CompletetheIntegratedBISCmodelforTaiwancompanies,TheIntegratedXBRLFramework,,(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),,TaxonomyBuilder,InstanceGenerator,子計畫三：企業風險管理與內部稽核之效果,ResearchPlan,Year1:IdentifyAnalyticalProcedureRulesforRegulatorsandInstitutionalInvestorsBasedoninformationderivedfromcontinuousreporting(XBRL)Year2:IdentifyRiskMeasuresandWarningThresholdsforInternalUse–certainindustriesAcomprehensivemeasuringsystemsYear3:FieldTestforRulesValidationCo-workwith子計畫四,,,,LeveragingXBRLforBaselII(orERM),CoreBankingProducts,Credit,Collaterals,Customer,LossData,Datasource,Metadata,WarehouseAdministration,,DataMarts,ResultData,ResultData,ResultData,ResultData,,,,,,Disclosure,ManagementData,Reporting,Group,Regulatory,,,,ExternalAudience,,,,InternalAudience,,,,,,,,,,Rating,PD,LGD,CCFModels,,,,XBRL,XBRL,,,,XBRL,,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)forRegulators2ndYear:DevelopRiskAnalyzer(RA)forcertainindustries3rdYear:FieldTestCo-workwith子計畫三,AnomalyandFraudAnalyzer,RiskAnalyzer,TheRiskAnalyzer(RA),