企業(yè)財務資訊透明化與風險管理-E化整合性基礎架構

企業(yè)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(yè)之應用郭譽申周濟群子計畫三企業(yè)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(xù)性審計技術強化內部稽核之功能梁德容林鳳儀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MotivationInconcerningfinancialscandalsofpubliccompaniesallovertheworld…“Althoughnewlawstoimprovefinancialtransparencydoesnotregulatetechnology,usingtechnologyeffectivelycanreducethecost,time,andriskofanenterprise’scomplianceactivities.”--GartnerResearchPCAOBandSECpromotesXBRLReportingLeveragingXBRLforBaselIIMotivationInconcerningfinancEnds:FinancialTransparencyInformationAvailability+ReliabilitySubprojects1and2Subprojects3and4Means:RiskManagementEnds:FinancialTransparencyInAnXBRL-basedBISCExternalFinancialReportingBusinessOperationsInternalFinancialReportingInvestment,Lending,andRegulationProcessesParticipantsAuditorsTradingPartnersInvestorsFinancialPublishersandDataAggregatorsRegulatorsSoftwareVendorsManagementAccountantsCompaniesXBRLXBRLAnXBRL-basedBISCExternalBusi研究架構detaildetaildetaildetail研究架構detaildetaildetaildetailProducts/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MarketingandSalesR&DTeamChannelsMarketsProductCompaniesProductizationproductpackaging&pricingmarketingandpromotionchannelmanagementproductmaintenanceproductdistributionconfigurationmanagementtechnicalsupportcustomerservice&CRMtraining…Products/Deliveries:會計師事務所Sa

子計畫一：建立我國財務報告使用之XBRL標準架構

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(fā)行人財務報告編製準則」

Year2:DeveloptheXBRL-basedBISCmodelforacompanyThe3-levelsofXBRLframeworktofulfillaconsolidatedfinancialstatementsunderTaiwanGAAPYear3:CompletetheIntegratedBISCmodelforTaiwancompanies

ResearchPlan

Year1:DevelopTheIntegratedXBRLFrameworksettingDiversifiedusesEasilymappingInterfacetaxonomiesReportLevelTaxonomySet(acollectionofvariousviews)XBRLconsortiumsERP,DW,BI,etc.ReportPreparerTransitionalAccountsLevelEventDataLevelOtherregulatorsXBRLinstancesInformationUsersStorageofAssociationLinksandComputationalLinkssetting(1)diversified(2)Real-time,seamless(3)Reusability,maintainability(4)Many-to-manyapplicationsTheIntegratedXBRLFrameworks

子計畫二：發(fā)展XBRL轉換技術於我國企業(yè)財務資訊之應用

子計畫二：發(fā)展XBRL轉換技術於我國企業(yè)財務資訊之應用

ResearchPlan第一年：開發(fā)適用於不同ERP系統(tǒng)的 XBRL轉換工具第二年：在選定企業(yè)執(zhí)行財務資訊之 XBRL轉換作業(yè)第三年：在選定企業(yè)集團執(zhí)行財務資訊 之XBRL轉換作業(yè)，以產出企業(yè) 之合併財報(與子計畫一整合)ResearchPlan第一年：開發(fā)適用於不同ERP系統(tǒng)的企業(yè)財務資訊透明化與風險管理--E化整合性基礎架構課件TaxonomyBuilderTaxonomyBuilderInstanceGeneratorInstanceGenerator

子計畫三：企業(yè)風險管理與內部稽核之效果

子計畫三：企業(yè)風險管理與內部稽核之效果

ResearchPlanYear1:IdentifyAnalyticalProcedureRulesforRegulatorsandInstitutionalInvestorsBasedoninformationderivedfromcontinuousreporting(XBRL)Year2:IdentifyRiskMeasuresandWarningThresholdsforInternalUse–certainindustriesAcomprehensivemeasuringsystemsYear3:FieldTestforRulesValidationCo-workwith子計畫四ResearchPlanYear1:IdentifyAEnterpriseDatabasesDatastoreLeveragingXBRLforBaselII(orERM)CoreBankingProductsCreditCollateralsCustomerLossDataDatasourceMetadataWarehouseAdministrationTransformation&calculationBaselIICreditRiskEngineBaselIIOp.RiskEngineBaselIIMarketRiskEngineNon-BaselIIRiskEnginesExtraction,ValidationExtractionDataMartsResultDataResultDataResultDataResultDataDisclosureManagementDataReportingGroupRegulatoryExternalAudienceInternalAudienceRating,PD,LGD,CCFModelsXBRLXBRLXBRLEnterpriseDatabasesDatastoreL

子計畫四：以連續(xù)性審計技術強化內部稽核之功能

子計畫四：以連續(xù)性審計技術強化內部稽核之功能

ResearchPlan1stYear:DevelopAnomalyandFraudAnalyzer(AFA)forRegulators2ndYear:DevelopRiskAnalyzer(RA)forcertainindustries3rdYear:FieldTestCo-workwith子計畫三ResearchPlan1stYear:DevelopInternetFinancialStatements(XBRL)FinancialMeasuresDBMSFinancialStatementsDBMS(XBRL)Theanomaliesandfraudanalyzer(AFA)AIS(HQ)主管當局金管會、證期局、證交所FinancialStatements(XBRL)Taxonomy-TaiwanEditionSubproject2XBRLTools(Editor,Constructor)Subproject1Subproject4Subproject3AnomalyandFraudAnalyzerInternetFinancialStateRiskAnalyzerTheRiskAnalyzer(RA)RiskAnalyzerTheRiskAnalyzer演講完畢，謝謝觀看！演講完畢，謝謝觀看！企業(yè)財務資訊透明化與風險管理-E化整合性基礎架構

企業(yè)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(yè)之應用郭譽申周濟群子計畫三企業(yè)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(xù)性審計技術強化內部稽核之功能梁德容林鳳儀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MotivationInconcerningfinancialscandalsofpubliccompaniesallovertheworld…“Althoughnewlawstoimprovefinancialtransparencydoesnotregulatetechnology,usingtechnologyeffectivelycanreducethecost,time,andriskofanenterprise’scomplianceactivities.”--GartnerResearchPCAOBandSECpromotesXBRLReportingLeveragingXBRLforBaselIIMotivationInconcerningfinancEnds:FinancialTransparencyInformationAvailability+ReliabilitySubprojects1and2Subprojects3and4Means:RiskManagementEnds:FinancialTransparencyInAnXBRL-basedBISCExternalFinancialReportingBusinessOperationsInternalFinancialReportingInvestment,Lending,andRegulationProcessesParticipantsAuditorsTradingPartnersInvestorsFinancialPublishersandDataAggregatorsRegulatorsSoftwareVendorsManagementAccountantsCompaniesXBRLXBRLAnXBRL-basedBISCExternalBusi研究架構detaildetaildetaildetail研究架構detaildetaildetaildetailProducts/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MarketingandSalesR&DTeamChannelsMarketsProductCompaniesProductizationproductpackaging&pricingmarketingandpromotionchannelmanagementproductmaintenanceproductdistributionconfigurationmanagementtechnicalsupportcustomerservice&CRMtraining…Products/Deliveries:會計師事務所Sa

子計畫一：建立我國財務報告使用之XBRL標準架構

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(fā)行人財務報告編製準則」

Year2:DeveloptheXBRL-basedBISCmodelforacompanyThe3-levelsofXBRLframeworktofulfillaconsolidatedfinancialstatementsunderTaiwanGAAPYear3:CompletetheIntegratedBISCmodelforTaiwancompanies

ResearchPlan

Year1:DevelopTheIntegratedXBRLFrameworksettingDiversifiedusesEasilymappingInterfacetaxonomiesReportLevelTaxonomySet(acollectionofvariousviews)XBRLconsortiumsERP,DW,BI,etc.ReportPreparerTransitionalAccountsLevelEventDataLevelOtherregulatorsXBRLinstancesInformationUsersStorageofAssociationLinksandComputationalLinkssetting(1)diversified(2)Real-time,seamless(3)Reusability,maintainability(4)Many-to-manyapplicationsTheIntegratedXBRLFrameworks

子計畫二：發(fā)展XBRL轉換技術於我國企業(yè)財務資訊之應用

子計畫二：發(fā)展XBRL轉換技術於我國企業(yè)財務資訊之應用

ResearchPlan第一年：開發(fā)適用於不同ERP系統(tǒng)的 XBRL轉換工具第二年：在選定企業(yè)執(zhí)行財務資訊之 XBRL轉換作業(yè)第三年：在選定企業(yè)集團執(zhí)行財務資訊 之XBRL轉換作業(yè)，以產出企業(yè) 之合併財報(與子計畫一整合)ResearchPlan第一年：開發(fā)適用於不同ERP系統(tǒng)的企業(yè)財務資訊透明化與風險管理--E化整合性基礎架構課件TaxonomyBuilderTaxonomyBuilderInstanceGeneratorInstanceGenerator

子計畫三：企業(yè)風險管理與內部稽核之效果

子計畫三：企業(yè)風險管理與內部稽核之效果

ResearchPlanYear1:IdentifyAnalyticalProcedureRulesforRegulatorsandInstitutionalInvestorsBasedoninformationderivedfromcontinuousreporting(XBRL)Year2:IdentifyRiskMeasuresandWarningThresholdsforInternalUse–certainindustriesAcomprehensivemeasuringsystemsYear3:FieldTestforRulesValidationCo-workwith子計畫四ResearchPlanYear1:IdentifyAEnterpriseDatabasesDatastoreLeveragingXBRLforBaselII(orERM)CoreBankingProductsCreditCollateralsCustomerLossDataDatasourceMetadataWarehouseAdministrationTransformation&calculationBaselIICreditRiskEngineBaselIIOp.RiskEngineBaselIIMarketRiskEngineNon-BaselIIRiskEnginesExtraction,ValidationExtractionDataMartsResultDataResult