It management model for financial report issuance and regulatory and legal compliance

The development of information systems for financial report issuance must be adherent to the demands of the law and regulations that regulate the financial market. In order to perform this task, organizations need to implement control in the Information Technology (IT) area to maintain their systems´ conformity to laws and regulations. In the development of this work, it was found, through a state-of-art study, that there are no proposals contemplating the solution of this problem in its totality. In order to achieve this goal, in this paper it is presented a model for Information Technology management constituted by COBIT, ITIL and BPM management good practices, together with SOA and XBRL Technologies. This model is composed by 03 layers that aim at structuring the organization IT and business processes, besides defining a process for implementing SOA and integrating its Web services with XBRL language. One can expect this work to contribute to companies to decrease the negative impact coming from the lack of conformity with laws and regulations, through the creation of a corporative and IT environment that is flexible and more adaptable to changes, which may occur in legal demands, as well as improving the quality and reliability of financial report issuance.

金融报告发布信息系统的开发，必须严格遵循规范金融市场的法律法规要求。为落实该项要求，各组织机构需在信息技术（Information Technology，IT）领域落实管控措施，以确保其信息系统符合法律法规规定。本研究在开展过程中，通过前沿文献调研发现，目前尚无能够全面解决该问题的相关方案。为达成该目标，本文提出了一套信息技术管理模型，该模型整合了COBIT、ITIL与BPM三大管理最佳实践，以及面向服务架构（Service-Oriented Architecture，SOA）和可扩展商业报告语言（eXtensible Business Reporting Language，XBRL）技术。该模型共包含三个层级，旨在对组织机构的信息技术与业务流程进行结构化梳理，同时定义了一套实施SOA，并将其Web服务与XBRL语言进行集成的流程。本研究有望通过构建灵活且更适配法律要求变更的企业级信息技术环境，帮助企业降低因合规性缺失所带来的负面影响，同时提升金融报告发布的质量与可靠性。