ayc.企業(yè)財務(wù)資訊透明化與風(fēng)險管理ppt課件

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) 子計畫研討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(wù)報告使用之XBRL標(biāo)準(zhǔn)架構(gòu)周濟(jì)群馬秀如子計畫二XBRL技術(shù)在我國企業(yè)之應(yīng)用郭譽(yù)申周濟(jì)群子計畫三企業(yè)風(fēng)險管理與內(nèi)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(shù)強(qiáng)化內(nèi)部稽核之功能梁德容林鳳儀MotivationIn concerning financial scandals of public companies all over the world “Although new laws to improve financial transparency does not re

2、gulate technology, using technology effectively can reduce the cost, time, and risk of an enterprises compliance activities. - Gartner ResearchPCAOB and SEC promotes XBRL ReportingLeveraging XBRL for Basel IIEnds: Financial TransparencyInformation Availability + ReliabilitySubprojects 1 and 2Subproj

3、ects 3 and 4Means: Risk ManagementAn XBRL-based BISCExternalFinancialReportingBusinessOperationsInternalFinancialReportingInvestment,Lending, andRegulationProcessesParticipantsAuditorsTradingPartnersInvestorsFinancialPublishersand DataAggregatorsRegulatorsSoftware VendorsManagementAccountantsCompani

4、esXBRLXBRL研討架構(gòu)detaildetaildetaildetailProducts / Deliveries: XBRL Taxonomy Builder XBRL Instance Generator AFA RA 會計師事務(wù)所Sample Cases公司A證交所金管會銀行局、證期局公司B.投資人保護(hù)中心Marketing and SalesR&D TeamChannelsMarketsProduct CompaniesProductization product packaging & pricing marketing and promotion channel managem

5、ent product maintenance product distribution configuration management technical support customer service & CRM training子計畫一：建立我國財務(wù)報告運(yùn)用之XBRL 標(biāo)準(zhǔn)架構(gòu)Research PlanYear1: 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 fo

6、r a companyThe 3-levels of XBRL framework to fulfill a consolidated financial statements under Taiwan GAAP Year3: Complete the Integrated BISC model for Taiwan companiesThe Integrated XBRL FrameworksettingDiversified usesEasily mappingInterface taxonomiesReport Level Taxonomy Set (a collection of va

7、rious views)XBRL consortiumsERP, DW, BI, etc.Report PreparerTransitional Accounts LevelEvent Data LevelOther regulatorsXBRL instancesInformation UsersStorage of Association Links and Computational Linkssetting(1) diversified(2)Real-time, seamless(3) Reusability, maintainability(4) Many-to-many appli

8、cations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XBRL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 BuilderInstance Generator子計畫三：企業(yè)風(fēng)險管理與內(nèi)部稽核之效果Research PlanYear1: Identify Analytical Procedure Rules for Regulators and Institutional InvestorsBased

9、on information derived from continuous reporting (XBRL)Year2: Identify Risk Measures and Warning Thresholds for Internal Use certain industriesA comprehensive measuring systemsYear3: Field Test for Rules ValidationCo-work with 子計畫四EnterpriseDatabasesData storeLeveraging XBRL for Basel II (or ERM)Cor

10、e Banking ProductsCreditCollateralsCustomerLoss DataData sourceMetadataWarehouse AdministrationTransformation& calculationBasel II CreditRisk EngineBasel II Op. Risk EngineBasel II MarketRisk EngineNon-Basel IIRisk EnginesExtraction, ValidationExtractionData MartsResultDataResultDataResultDataResult

11、DataDisclosureManagement DataReportingGroupRegulatory External AudienceInternal AudienceRating, PD, LGD,CCF ModelsXBRLXBRLXBRL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 Plan1st 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(dāng)局 金管會、證期局、證交所Financ