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
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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