aper sets up the preliminary model of XBRL taxonomy about internal control report according to “Basic Norms for Enterprises’ Internal Control”, as shown in the following Tables 1-5.

5. Conclusions

In recent years, enterprises’ internal control has attracted widespread attention. Internal control plays a key role

Table 1. Control environment.

Table 2. Risk assessment.

Table 3. Control activities.

Table 4. Information and communication.

Table 5. Internal monitoring.

in improving the internal management of enterprises, protecting the integrity of their assets, preventing and controlling various risks. COSO report and SOX act make requirements for enterprises to disclose information of internal control. The Ministry of Finance of China and other four departments jointly issued “Basic Norms for Enterprises’ Internal Control” in 2008. It requires listed companies to disclose self-assessment report and attestation report of internal control. But actually, there are some problems on the design and disclosure of internal control. The characteristics and application of XBRL offers a new opportunity for enterprises to strengthen their internal control.

Based on national laws and regulations of internal control, this article analyzes advantages of using XBRL as a disclosure measure of enterprises’ internal control report and sets up preliminary model of XBRL taxonomy about internal control report to provide a comparable basis for full implementing “Applicable Guidelines for Enterprises’ Internal Control”. The preliminary model is also the core and contribution of this article.

But this research is not in depth. With the continuous improvement of XBRL taxonomy, the interoperability of it is also growing constantly. In 2007, the Securities and Exchange Commission (SEC), Japan’s Financial Service Agency (FSA) and the International Accounting Standards Committee Foundation (IASCF) jointly launched “Interoperable Taxonomy Architecture”. Therefore, when we are setting up XBRL taxonomy about internal control, we should fully consider the interoperability of XBRL taxonomy. This is a direction of our further research.


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