Influence of XBRLan auditor’s perspective

Prof. J.P.J. (Hans) Verkruijsse PhD RE RA

2

Business Supply Chain

3

Supply chain problems

4

Lack of data: one of the cost drivers

5

Increase of BSC stakeholders

Business Supply Chain maturity

6

Effectivity Efficiency Collaboration Integration

accessalliancepartners

with

customers& suppliers

betweencorporatefunctions

withincorporateactivities

Scop

e of

impa

ct

Development phases in the business supply chain

Increasing benefits

Web based

7

Cost savings with IBM ISC

8

BSC in the cloud

9

The XBSC a challenging perspective

??

??

??

MeasurementSoftware aaS

Platform aaS

Infrastructure aaS

Com

pany

clo

ud

Con

cern

clo

ud

Indu

stry

clo

ud

Com

mun

iy c

loud

Elasticity

PoolingNetwork access

On-demand

SLA

SLA + ISA 34

02 ty

pe 1

SLA + ISA 34

02 ty

pe 2

Business Process aaS

??

Big Data aaS

Business Supply Chain aaS

Society aaS

Serv

ice

deliv

ery

Assurance reports

Audi

t obj

ectiv

es

Cloud type

XBRL influence