SPED - Sistema Público de Escrituração Digital A DATA MODEL FOR SPED BASED ON XBRL.

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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)Sped
Contabil
Sped
Fiscal
EFD
Contribuições
FCont
EFDIRPJ

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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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ProcessofcreatingXBRLtaxonomies

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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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34th WCARS
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/