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).pptVIP

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 In 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 Research PCAOB and SEC promotes XBRL Reporting Leveraging XBRL for Basel II Ends: Financial Transparency Information Availability + Reliability An XBRL-based BISC 研究架構 Marketing and Sales 子計畫一：建立我國財務報告使用之XBRL 標準架構 Research Plan Year1: 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 company The 3-levels of XBRL framework to fulfill a consolidated financial statements under Taiwan GAAP Year3: Complete the Integrated BISC model for Taiwan companies The Integrated XBRL Framework 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) Taxonomy Builder Instance Generator 子計畫三：企業風險管理與內部稽核之效果 Research Plan Year1: Identify Analytical Procedure Rules for Regulators and Institutional Investors Based on information derived from continuous reporting (XBRL) Year2: Identify Risk Measures and Warning Thresholds for Internal Use – certain industries A comprehensive measuring systems Year3: Field Test for Rules Validation Co-work with 子計畫四 Leveraging XBRL for Basel II (or ERM) 子計畫四：以連續性審計技術強化內部稽核之功能  Research Plan 1st Year: Develop Anomaly and Fraud Analyzer (AFA) for Regulators 2nd Year: Develop Risk Analyzer (RA) for certain industries 3rd Year: Field Test Co-work with 子計畫三 Anomaly and Fraud Analyzer Risk Analyzer 来自 www. 中国最大的资料库下载 来自 www. 中国最大的资料库下载 林鳳儀 梁德容 以連續性審計技術強化內部稽核之功能 子計畫四 諶家蘭 馬秀如 企業風險管理與內部稽核之效果 子計畫三 周濟群 郭譽申 XBRL技術在我國企業之應用 子計畫二 馬秀如 周濟群 建立我國財務報告使用之XBRL標準架構 子計畫一 共同主持人 計畫主持人 計畫名稱 子計畫別 Subprojects 1 and 2 Subprojects 3 and 4 Means: Risk Management Extern