34th WCARS

SPED, XBRL AND CONTINUOS AUDITING

Prof. Dr. Paulo Caetano da Silva Universidade Salvador – UNIFACS

Member of XBRL Certification Board

Banco Central do Brasil

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SPED - Sistema Público de Escrituração Digital

SPED _ Significant Problems

A DATA MODEL FOR SPED BASED ON XBRL

Agenda

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Bookkeeping Digital Public System – SPED

Purpose:

Promote integrated action of the tax authorities, through the standardization and rationalization of information and shared access of digital bookkeeping taxpayers by legally authorized persons.

source : http://www1.receita.fazenda.gov.br/Sped/

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Projeto SPED

INTEGRATION

contributors

federal tax authorities

state tax authorities

municipal tax authorities

and supervisory bodies

STANDARDIZATION

Eliminate information redundancy

Standardizing the information

lower costs

SHARE

Single, shared database

Shared access to digital Bookeeping

Faster access of information

Improving the quality of information

Legally validate the electronic document - digital certification

source: http://www1.receita.fazenda.gov.br/Sped/

SPED GOALS

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SPED PROJECTS

Projects SPED

XML File

NFe Cte NFSe

CSV File (text) S

ped

Co

nta

bil

Sp

ed

Fis

ca

l

EF

D

Co

ntr

ibu

içõ

es

FC

on

t

EF

D I

RP

J

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Lack of standardization

Duplicated concepts

Within the same project (vertical analysis)

Among the projects (horizontal analysis)

SPED SIGNIFICANT PROBLEMS

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SPED SIGNIFICANT PROBLEMS

High complexity of extracting information process;

Low quality data (mapping and data interface development);

Low interoperability between systems, projects, sectors and

organizations;

High costs in IT activities;

Increases the complexity for implementation of processes

for continuous auditing and monitoring.

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A DATA MODEL FOR

SPED BASED ON XBRL

Create a data model for SPED based on XBRL GL replacing the

current formats of digital files (text and XML)

SPEDXBRL Taxonomy

SPED Project

standardization

Eliminating concept

duplications

Increasing Data

Quality

Promoting the

Continuous Auditing

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Sales Processes

NFe NFSe CTe XBRL

Output documents

Client Applications ERPs CRMs

SPED Projects XBRL Files

Validator, Digital Signer and Transmission Software

transmission to Governmental Agencies Regulators

MIDDLEWARE

BD

Others output documents

NFe NFSe CTe XBRL

Input documents

Purchase Processes

Others Input documents

XBRL GL Taxonomy

A DATA MODEL FOR SPED BASED

ON XBRL

Use of XBRL GL and XBRL FR instead of XML and Text File for information exchange

ENVIRONMENT ORGANIZATIONAL

Normalized by the Practical Guide provided by the Federal Revenue

Eletronic

BOOKKEEPING

9

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Pro

ce

ss

of

cre

ati

ng

XB

RL

ta

xo

no

mie

s

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It comprises two layers:

• Definition Layer: All primary concepts specified in XML

schema files and Label and Reference Linkbases

• Reports Layer: Abstract concepts and Calculation, Definition

and Presentation Linkbases associated with the reporting

structure

SPEDXBRL TAXONOMY ARCHITECTURE

The SPEDXBRL taxonomy was inspired by the SICONFI

taxonomy architecture:

• Compatibility: propose a model compatible with the other government agencies;

and

• Standardization: to make integration between these bodies.

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SPEDXBRL TAXONOMY ARCHITECTURE

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xWand da Fujitsu

SPEDXBRL TAXONOMY ARCHITECTURE

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SPEDXBRL TAXONOMY ARCHITECTURE

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Description Number of

original

concepts

Number of

concepts after

similarity

evaluation

Number of

concepts

repeated

Number of NF-e project concepts 471 223 248

Number of Sped Fiscal project concepts 1.495 496 999

Number of EFD-Contribuições project concepts 1.616 423 1193

Total 3.582 786 2.796

Number of SPED project concepts 5.065 1.213 3.852

Number of SPEDXBRL Taxonomy concepts 1.213 0

RESULTS

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Conference and correcting information before transmission

Data generation more consistent and reliable Standardization of information in a globally

accepted format Automated analisys; Possibility of performing analyzes directly in the

database of the taxpayer; Possibility of data reconciliation with other

regulators, if XBRL is a government project for all market regulators

Expected advantages

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Standardized environment propitious to continuous audit on a

project or between projects

Transparency and reliability among information producers,

regulators and consumers

Agility to report results for decision making

Environment propitious to the continuous monitoring

procedures

Greater flexibility for mapping information

Facilitates the implementation of mechanisms of digital tax

audits

CONTRIBUTIONS TO AUDIT

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XBRL Projects:

https://xbrlframework.wordpress.com

SPEDXBRL Taxonomy: http://sourceforge.net/projects/xbrlframework/files/XBRLSpedTaxonomy/

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Thank you!

Prof. Dr. Paulo Caetano da Silvava paulo.caetano@pro.unifacs.br

http://www.ppgcomp.unifacs.br/