As others have pointed out it's possible to defraud using non-markuped up data, such as the data formulated in a letter etc.
It seems to me that the defrauding capacity of SDV's have to do with how they are processed, I believe you touch on this, so yes if the SDV is processed by a program written by an Xml expert without input from a domain specific expert the SDV could enable defrauding, I suppose this means that processing of SDV's(outside of processing for display) will need specialized programs to handle the data - just as it will no doubt require specialized programs in most cases to generate the data - and the one's which lead to the best security/verification of data will be the one's that triumph in that area. As an aside it seems to me that any program which helps you automate generation of XBRL will want to prevent it's use as an instrument of fraud in order to get good recommends from government orgs etc and thus get ahead of competition in area. |