Native data quality for IFRS 17 reporting: from parallel validation to preventive structural control in SAP-based architectures

De Robertis, Daniele (A.A. 2024/2025) Native data quality for IFRS 17 reporting: from parallel validation to preventive structural control in SAP-based architectures. Tesi di Laurea in Data visualization, Luiss Guido Carli, relatore Blerina Sinaimeri, pp. 61. [Master's Degree Thesis]

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Abstract/Index

The IFRS 4 regulatory framework. Measurement models, financial statement structure and disclosure under IFRS. From regulatory need to operational challenge: systems, data and native data quality. The native data quality project. Rationale and objectives of the native data quality project. Project structure and system landscape: PaPM, FPSL and phased implementation. Phase 1 implementation: approach, activities and achieved results. Phase 2 of the NDQ project: preventive controls at data ingestion level. Structural risk at ingestion level and conceptual foundations of phase 2. Design and implementation of ABAP-based structural validation controls.

References

Bibliografia: pp. 53-55.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Data Science e Management (LM-91)
Chair: Data visualization
Thesis Supervisor: Sinaimeri, Blerina
Thesis Co-Supervisor: Morandini, Lorenza
Academic Year: 2024/2025
Session: Extraordinary
Deposited by: Alessandro Perfetti
Date Deposited: 15 Jul 2026 10:37
Last Modified: 15 Jul 2026 10:37
URI: https://tesi.luiss.it/id/eprint/46402

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