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Extensible Business Reporting Language (XBRL): What's in it for Internal Auditors - Download PDF

  • Item No. : 2016.dl
  • ISBN : 978-0-89413-662-7
  • Publisher : The IIA Research Foundation
  • Publish Date : 2009
  • Authors : Gianluca Garbellotto
  • Media : Download
  • Page count : 35
  • Member Price : $0.00
  • Non-Member Price : $40.00

    • Download Extensible Business Reporting Language (XBRL): What's in it for Internal Auditors - Download PDF


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You may have heard that “Extensible Business Reporting Language (XBRL) is coming.” Well, XBRL is not just “coming,” it is already here — and in places you may not have expected. This research provides an overview of this new and important topic for internal auditors. The report outlines the SEC’s XBRL filing requirements, approaches to implementation, and how internal auditors may be involved in the adoption and conversion process.
 
Filing financial statements in XBRL format has become a regulatory mandate for many companies in the world. Management and internal auditors should understand the value it brings throughout the entire compliance and reporting process — from the initial transaction at the business-unit level, to the release of the group financial statements or management report. XBRL offers great opportunities for internal auditors by facilitating:
  • The migration from manual to automated processes in key activities.
  • The ability to more efficiently access and integrate entitywide data.
  • The abstraction of business rules and controls that can be applied across a wide range of software applications.
  • A lower-cost operating environment.
The IIA Research Foundation is a 501(c)(3) corporation formed to expand knowledge and understanding of internal auditing by providing relevant research and educational products to advance the profession globally. Learn more about The Foundation.

 
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