Construction of XBRL Security Model Considering Overhead

Provided by: Science and Development Network (SciDev.Net)
Topic: Security
Format: PDF
XBRL financial reporting services are vulnerable in security because internet is unsecure and there are no regulations of security in XBRL standard specification. XBRL financial documents are transported to an ultimate receiver via multi intermediaries XBRL financial reporting services need end-to-end, message-level security. However, transport-level security and point-to-point security such as SSL/TLS, S-HTTP, and VPN, are not sufficient for securing financial information. This paper proposes security model which applies WS-Security on XBRL instance documents to authentication, authorization, integrity, confidentiality, and non-repudiation of financial reporting services.

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