ayc.企業(yè)財務(wù)資訊透明化與風(fēng)險管理--E化整合性基礎(chǔ)架構(gòu)bdw.ppt

1、企業(yè)財務(wù)資訊透明化與風(fēng)險管理-E化整合性基礎(chǔ)架構(gòu),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 enterprises compliance activit

2、ies.” - Gartner Research PCAOB and SEC promotes XBRL Reporting Leveraging XBRL for Basel II,Ends: Financial Transparency,Information Availability + Reliability,Subprojects 1 and 2,Subprojects 3 and 4,Means: Risk Management,An XBRL-based BISC,External Financial Reporting,Business Operations,Internal

3、Financial Reporting,Investment, Lending, and Regulation,Processes,Participants,Auditors,Trading Partners,Investors,Financial Publishers and Data Aggregators,Regulators,Software Vendors,Management Accountants,Companies,XBRL,XBRL,研究架構(gòu),detail,detail,detail,detail,Products / Deliveries: XBRL Taxonomy Bu

4、ilder XBRL Instance Generator AFA RA ,會計師事務(wù)所,Sample Cases,證交所,金管會 銀行局、證期局,.,投資人保護(hù)中心,Marketing and Sales,R&D Team,Channels,Markets,Product Companies,Productization product packaging & pricing marketing and promotion channel management product maintenance product distribution configuration management

5、technical support customer service & CRM training ,子計畫一：建立我國財務(wù)報告使用之XBRL 標(biāo)準(zhǔn)架構(gòu),Research Plan,Year1: Develop the TW-XBRL model for public use The 3-levels of XBRL taxonomies under 證券發(fā)行人財務(wù)報告編製準(zhǔn)則 Year2: Develop the XBRL-based BISC model for a company The 3-levels of XBRL framework to fulfill a consolidat

6、ed financial statements under Taiwan GAAP Year3: Complete the Integrated BISC model for Taiwan companies,The Integrated XBRL Framework,(1) diversified,(2) Real-time, seamless,(3) Reusability, maintainability,(4) Many-to-many applications,子計畫二：發(fā)展XBRL 轉(zhuǎn)換技術(shù)於我國企業(yè)財務(wù)資訊之應(yīng)用,Research Plan,第一年：開發(fā)適用於不同ERP系統(tǒng)的 X

7、BRL轉(zhuǎn)換工具 第二年：在選定企業(yè)執(zhí)行財務(wù)資訊之XBRL轉(zhuǎn)換作業(yè) 第三年：在選定企業(yè)集團(tuán)執(zhí)行財務(wù)資訊之XBRL轉(zhuǎn)換作業(yè)，以產(chǎn)出企業(yè)之合併財報(與子計畫一整合),Taxonomy Builder,Instance Generator,子計畫三：企業(yè)風(fēng)險管理與內(nèi)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) Ye

8、ar2: 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),Core Banking Products,Credit,Collaterals,Customer,Loss Data,Data source,Metadata,War

9、ehouse Administration,Data Marts,Result Data,Result Data,Result Data,Result Data,Disclosure,Management Data,Reporting,Group,Regulatory,External Audience,Internal Audience,Rating, PD, LGD, CCF Models,XBRL,XBRL,XBRL,子計畫四：以連續(xù)性審計技術(shù)強(qiáng)化內(nèi)部稽核之功能,Research Plan,1st Year: Develop Anomaly and Fraud Analyzer (AFA) for Regulators 2nd Year: Develop R