ayc.企业财务资讯透明化与风险管理ppt课件

1、企業財務資訊透明化與風險管理-E化整合性基礎架構 子計畫研讨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研讨架構detaildetaildetaildetailProducts / Deliveries: XBRL Taxonomy Builder XBRL Instance Generator AFA RA 會計師事務所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：建立我國財務報告运用之XBRL 標準架構Research PlanYear1: 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 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 BuilderInstance Generator子計畫三：企業風險管理與內部稽核之效果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：以連續性審計技術強化內部稽核之功能 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)主管當局 金管會、證期局、證交所Financ