| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 100 === The most important application of eXtensible Business Reporting Language (XBRL) is in financial statements of business. In the trend of globalization of capital markets, Taiwan’s Financial Supervisory Commission (FSC) promotes our businesses to use XBRL to report financial statements in 2010. The four financial statements and notes disclosure which enterprise reported are within a globally harmonized common standard format for use by the public, it will make the users of financial statements to improve more concern of business information; however, the era of everyone could be an auditor is coming. At this point, if the company is unable to get a good hold of the quality of XBRL finicail statements, it will not only increase the opportunities of fraud, but also may lead to significant losses while risks happened.
Thus, the purpose of this study is to propose a combination of XBRL and data mining techniques to establish a computer auditing system to inspect XBRL financial statements, this mechanism not only able to verify numeric data but also uses text mining techniques to inspect notes disclosure which belong to text data type,which is in order to improve relevance of interpretation and statements readability between these two kinds of information, and let users could easier to further audit and analysis via the mechanism functions. Based on the experimental results of this study prove that the mechanism of this study is feasible, effective and can improve audit efficiency, hoping that through this mechanism could help internal auditors to early or timely detect if there is any possibility of serious errors and fraud, and help to improve the efficiency of audit and reduce audit time and labor costs.
Keyword: XBRL, Computer Auditing, Ontology, Text Mining, Financial Statments
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