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).pptx

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1、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子計畫別畫別計畫名稱計畫名稱計畫主計畫主持人持人共同主共同主持人持人子計子計畫一畫一建立我國財務報告建立我國財務報告使用之使用之XBRL標準標準架構架構周濟群周濟群馬秀如馬秀如子計子計畫二畫二XBRL技術在我國技術在我國企業之應用企業之應用郭譽申郭譽申周濟群周濟群子計子計畫三畫三企業風險管理與內企業風險管理與內部稽核之效果部稽核之效果馬秀如馬秀如諶家蘭諶家蘭子計子計畫四畫四以連續性審計技術以連續性審計技術強化內部稽核之功強化內部稽核之功能能梁德容梁德容林鳳儀林鳳儀MotivationIn concerning financia

2、l 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 enterprises compliance activities.”-Gartner ResearchPCAOB and SEC promotes XBRL ReportingLeveraging

3、XBRL for Basel IIEnds:Financial TransparencyInformation Availability+ReliabilitySubprojects 1 and 2Subprojects 3 and 4Means:Risk ManagementAn XBRL-based BISCProcessesParticipantsXBRLXBRL研究架構detaildetaildetaildetailProducts/Deliveries:XBRL Taxonomy Builder XBRL Instance Generator AFA RA 會計師事務所Sample

4、Cases證交所金管會銀行局、證期局.投資人保護中心Marketing and SalesR&D TeamChannelsMarketsProduct CompaniesProductization product packaging&pricing marketing and promotion channel management product maintenance product distribution configuration management technical support customer service&CRM training子計畫一：建立我國財務報告使用之XB

5、RL 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 BI

6、SC model for Taiwan companiesThe Integrated XBRL FrameworksettingDiversified usesEasily mappingInterface taxonomiesReport Level Taxonomy Set(a collection of various views)XBRL consortiumsERP,DW,BI,etc.Report PreparerTransitional Accounts LevelEvent Data LevelOther regulatorsXBRL instancesInformation

7、 UsersStorage of Association Links and Computational Linkssetting(1)diversified(2)Real-time,seamless(3)Reusability,maintainability(4)Many-to-many applications子計畫二：發展XBRL 轉換技術於我國企業財務資訊之應用Research Plan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)Taxono

8、my BuilderInstance Generator子計畫三：企業風險管理與內部稽核之效果Research PlanYear1:Identify Analytical Procedure Rules for Regulators and Institutional InvestorsBased on information derived from continuous reporting(XBRL)Year2:Identify Risk Measures and Warning Thresholds for Internal Use certain industriesA compreh

9、ensive measuring systemsYear3:Field Test for Rules ValidationCo-work with 子計畫四EnterpriseDatabasesData storeLeveraging XBRL for Basel II(or ERM)Core Banking ProductsCreditCollateralsCustomerLoss DataData sourceMetadataWarehouse AdministrationTransformation&calculationBasel II CreditRisk EngineBasel I

10、I Op.Risk EngineBasel II MarketRisk EngineNon-Basel IIRisk EnginesExtraction,ValidationExtractionData MartsResultDataResultDataResultDataResultDataDisclosureManagement DataReportingGroupRegulatory External AudienceInternal AudienceRating,PD,LGD,CCF ModelsXBRLXBRLXBRL子計畫四：以連續性審計技術強化內部稽核之功能 Research P

11、lan1st Year:Develop Anomaly and Fraud Analyzer(AFA)for Regulators2nd Year:Develop Risk Analyzer(RA)for certain industries3rd Year:Field TestCo-work with 子計畫三I n t e r n e tFinancial Statements(XBRL)Financial Measures DBMSFinancial Statements DBMS(XBRL)The anomalies and fraud analyzer(AFA)AIS(HQ)主管當局 金管會、證期局、證交所Financial Statements(XBRL)Taxonomy-Taiwan EditionSubproject 2XBRL Tools(Editor,Constructor)Subproject 1Subproject 4Subproject 3Anomaly and Fraud Analyzer