XBRL: Potential Opportunities and Issues for Internal Auditors
Summary
XBRL (eXtensible Business Reporting Language) is a global standard for sharing business information. XBRL provides major benefits in the preparation, analysis and communication of business information, all at a reduced cost. XBRL provides standardized controls that can result in improved efficiency and effectiveness of the audits. As such, it is important that internal auditors be proactive and stay ahead of the curve on XBRL. This report, prepared by a member of the XBRL International Consortium: introduces XBRL; discusses its benefits and uses; includes hands-on XML/XBRL tutorials; summarizes what it all means for Internal Audit.
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