企业财务资讯透明化与风险管理E化整合性基础架构

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MotivationInconcerningfinancialscandalsofpubliccompaniesallovertheworld…“Althoughnewlawstoimprovefinancialtransparencydoesnotregulatetechnology,usingtechnologyeffectivelycanreducethecost,time,andriskofanenterprise’scomplianceactivities.”--GartnerResearchPCAOBandSECpromotesXBRLReportingLeveragingXBRLforBaselIIEnds:FinancialTransparencyInformationAvailability+ReliabilitySubprojects1and2Subprojects3and4Means:RiskManagementAnXBRL-basedBISCExternalFinancialReportingBusinessOperationsInternalFinancialReportingInvestment,Lending,andRegulationProcessesParticipantsAuditorsTradingPartnersInvestorsFinancialPublishersandDataAggregatorsRegulatorsSoftwareVendorsManagementAccountantsCompaniesXBRLXBRL研究架構detaildetaildetaildetailProducts/Deliveries:XBRLTaxonomyBuilderXBRLInstanceGeneratorAFARA…會計師事務所SampleCases證交所金管會銀行局、證期局…..投資人保護中心MarketingandSalesR&DTeamChannelsMarketsProductCompaniesProductizationproductpackaging&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:CompletetheIntegratedBISCmodelforTaiwancompaniesTheIntegratedXBRLFrameworksettingDiversifiedusesEasilymappingInterfacetaxonomiesReportLevelTaxonomySet(acollectionofvariousviews)XBRLconsortiumsERP,DW,BI,etc.ReportPreparerTransitionalAccountsLevelEventDataLevelOtherregulatorsXBRLinstancesInformationUsersStorageofAssociationLinksandComputationalLinkssetting(1)diversified(2)Real-time,seamless(3)Reusability,maintainability(4)Many-to-manyapplications子計畫二：發展XBRL轉換技術於於我國企業業財務資訊訊之應用ResearchPlan第一年：開開發適用於於不同ERP系統的XBRL轉換工具第二年：在在選定企業業執行財務務資訊之XBRL轉換作業第三年：在在選定企業業集團執行行財務資訊訊 之XBRL轉換作業，，以產出企企業 之合合併財報(與子計畫一一整合)TaxonomyBuilderInstanceGenerator子計畫三：：企業風險險管理與內內部稽核之之效果ResearchPlanYear1:IdentifyAnalyticalProcedureRulesforRegulatorsandInstitutionalInvestorsBasedoninformationderivedfromcontinuousreporting(XBRL)Year2:IdentifyRiskMeasuresandWarningThresholdsforInternalUse–certainindustriesAcomprehensivemeasuringsystemsYear3:FieldTestforRulesValidationCo-workwith子計畫四EnterpriseDatabasesDatastoreLeveragingXBRLforBaselII(orERM)CoreBankingProductsCreditCollateralsCustomerLossDataDatasourceMetadataWarehouseAdministrationTransformation&calculationBaselIICreditRiskEngineBaselIIOp.RiskEngineBaselIIMarketRiskEngineNon-BaselIIRiskEnginesExtraction,ValidationExtractionDataMartsResultDataResultDataResultDataResultDataDisclosureManagementDataReportingGroupRegulatoryExternalAudienceInternalAudienceRating,PD,LGD,CCFModelsXBRLXBRLXBRL子計畫畫四：：以連續續性審審計技技術強強化內內部稽稽核之之功能能ResearchPlan1stYear:DevelopAnomalyandFraudAnalyzer(AFA)forRegulators2ndYear:DevelopRiskAnalyzer(RA)forcertainindustries3rdYear:FieldTestCo-workwith子計畫畫三InternetFinancialStatements(XBRL)FinancialMeasuresDBMSFinancialStatementsDBMS(XBRL)Theanomaliesandfraudanalyzer(AFA)AIS(HQ)主管當局金管會