دانلود رایگان مقاله لاتین آنالیز داده حسابرسی بانک از سایت الزویر
عنوان فارسی مقاله:
تجزیه و تحلیل داده ها در حسابرسی بانک ها: مقررات از دست دادن وام در اروگوئه
عنوان انگلیسی مقاله:
Data analytics in banks' audit: The case of loan loss provisions in Uruguay
سال انتشار : 2016
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بخشی از مقاله انگلیسی:
2. The use of ERP and XBRL in the financial sector
Disclosing into XBRL the financial data integrated through the implementation of an ERP system (Liu, 2013) makes that data available to outside users such as stockholders and regulators (Kloeden, 2007). In addition, banks can also significantly reduce the time and costs of data manipulation while performing the key business processes. Because fi- nancial institutions deal with a high volume of financial information, they can take a big advantage of the XBRL technology (Tesnière, Smith, & Willis, 2002). Since October 2005, the Federal Financial Institutions Examinations Council (US Banking Regulator) requires quarterly “Call Reports” in XBRL; a requirement that 8.000 banks must comply (KPMG, 2008). This requirement implies that banks must collect, validate, manage, and distribute data into a central data repository accessible to regulators and the public. The rate of data free of mistakes submitted can measure the success of project implementation: research reports that 95% of bank data submitted is free of errors (Jones, 2013). The European regulator has also implemented XBRL to receive information from the supervised entities (European Banking Authority, 2013). The Banco Central del Uruguay (the Uruguayan banking regulator) leads a recent XBRL reporting initiative in South America, which is implementing XBRL reporting for the supervised institutions. Banks must report the 2015 financial statements in XBRL format by mid- 2016 (Banco Central del Uruguay, 2016). The financial sector is pioneer in the implementation and use of XBRL to exchange financial information in a standard format. The success in this sector motivates other regulators such as the Security and Exchange Commission (SEC) to mandate all public companies to disclose their financial information using XBRL since 2009 (see for instance the benefits for financial analysts in Liu, Yao, Sia and Wei (2013) and Liu, Wang and Yao (2013), and the effect in the decrease in the systematic risk of banks or the effects on liquidity in Blankespoor, Miller, and White (2012)).
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کلمات کلیدی:
Data analytics in banks' audit: The case of loan loss ... - ResearchGate https://www.researchgate.net/.../301766244_Data_analytics_in_banks'_audit_The_case_... The purpose of this study is two-fold: firstly, to analyze the benefits of implementing an enterprise resource planning (ERP) system and using eXtensible ... [PDF]Data, analytics and audit - KPMG https://assets.kpmg.com/content/dam/kpmg/pdf/2016/05/data-analytics-audit.pdf Data, analytics and audit. Jonathan Bingham. Christoph Hellwig. Jatin Patel. It was only a ... of data-driven audits ... Some large global banks already submit. [PDF]Data analytics – the changing use of data within Internal Audit https://chapters.theiia.org/bermuda/Events/.../Data%20Analytics%20Presentation.pdf All rights reserved. Data analytics – changing use of data in Internal. Audit ... Banking sectors especially with regards to data interrogation and analysis within the. [PDF]Internal Audit Analytics - ISACA www.isaca.org/chapters1/rhode.../ISACA%20SEMINAR_May%202014_PWC.pdf May 15, 2014 - To have an effective audit analytics program for a complex organization, there is ..... Segregation of Duties. Data Leakage. Investment. Banking. [PDF]Strategic Transformation of Internal Audit through Data Analytics https://www.iiauae.org/writereaddata/.../e50241a6-53aa-41b6-a085-897d6414351f.p... Apr 19, 2016 - Data Analytics in Audit. How Analytics can ... Unknowns. Data Analytics – Sensing to Value Creation .... Audit Universe for a Bank: Illustrative ... [PDF]Fraud Detection Using Data Analytics in the Banking - ACL https://www.acl.com/pdfs/DP_Fraud_detection_BANKING.pdf Analytics in the Banking Industry. The International Professional Practices Framework (IPPF) contains the following Standards on fraud and internal audit's role:. [PDF]Data analytics for external auditors - ICAEW.com https://www.icaew.com/-/media/.../tecpln14726-iaae-data-analytics---web-version.ash... about recent developments in the use of data analytics in external audit. .... originally developed in the early 2000s for data mining in the banking and retail ... Aided by Data Analytics, Internal Auditors Dig Deep - - CFO.com ww2.cfo.com/auditing/2013/12/aided-data-analytics-internal-auditors-dig-deep/ Dec 11, 2013 - Internal auditors who incorporates data analytics into their strategy will reap the benefits of real-time risk management. Searches related to Data analytics in banks' audit audit analytics examples data analytics tools for internal audit internal audit data analytics strategy benefits of data analytics audit
