Case

Beroepsproduct Auditgaming masterdocument

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Course
Beroepsproduct

Institution
Fontys Hogeschool (Fontys)

Dit document betreft de uitwerking van het Beroepsproduct Auditgaming. Dit houdt in dat alle onderdelen van het beroepsproduct uitgewerkt worden, ook wel het masterdocument genoemd. Het Beroepsproduct Auditgaming gaat over de onderneming Laptopworld en hebben wij in semester 7 van de opleiding ...

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Uploaded on October 7, 2021
Number of pages 120
Written in 2020/2021
Type Case
Professor(s) -
Grade 8-9

totaalhandel bv
laptopworld
bedrijfsverkenning
opdrachtverkenning
belanghebbenden
materialiteit
vgba
vio
opd
beroepsproduct auditgaming
overwegingen betreffende de verordening gedrags en beroepsregel

Institution
Fontys Hogeschool (Fontys)
Education
Accountancy
Course
Beroepsproduct

DeBesteSamenvattingen

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Beroepsproduc
t Audit Gaming
25-1-2021

Deel 1 en 2 Controle TotaalHandel B.V.

Naam studenten
Studentnummers
Klas
Docent
Naam school

,Inhoudsopgave
Deel I: Bedrijfs- en opdrachtverkenning............................................................................................4
Inleiding............................................................................................................................................4
1. Belanghebbenden.........................................................................................................................5
1.1 Bank Voor Ondernemers.............................................................................................................5
1.2 Werknemers................................................................................................................................5
1.3 Afnemers.....................................................................................................................................6
1.4 Leveranciers.................................................................................................................................6
1.5 Fiscus...........................................................................................................................................6
1.6 Overheid......................................................................................................................................6
1.7 Aandeelhouder............................................................................................................................6
2. Materialiteit.................................................................................................................................7
2.1 Kwantitatieve materialiteit..........................................................................................................7
2.2 Kwalitatieve materialiteit.............................................................................................................9
3. Overwegingen betreffende de Verordening Gedrags- en Beroepsregels (VGBA, incl. ViO)..........12
3.1 Professionaliteit.........................................................................................................................12
3.2 Integriteit...................................................................................................................................12
3.3 Objectiviteit...............................................................................................................................12
3.4 Vakbekwaamheid en zorgvuldigheid.........................................................................................15
3.5 Vertrouwelijkheid......................................................................................................................15
3.6 Conclusie....................................................................................................................................15
4. Opdrachtenkader........................................................................................................................16
4.1 Soort opdracht...........................................................................................................................16
4.2 Onderzoeksobjecten assurance-opdracht.................................................................................16
4.3 Elementen assurance-opdracht.................................................................................................17
4.4 Conclusie....................................................................................................................................18
5. Initiële cijferbeoordeling.............................................................................................................19
5.1 Vorderingen en overlopende activa...........................................................................................19
5.2 Overige reserves........................................................................................................................19
5.3 Langlopende schulden...............................................................................................................20
5.4 Kortlopende schulden................................................................................................................21
5.5 Netto-omzet...............................................................................................................................21
5.6 Lonen en salarissen en bijbehorende sociale lasten..................................................................22
5.7 Conclusie....................................................................................................................................23
6. Bedrijfsverkenning......................................................................................................................24

1

, 6.1 Omgevingsanalyse.....................................................................................................................24
6.2 Aard van de entiteit...................................................................................................................28
6.3 Doelstellingen en strategieën en de daarmee verband houdende risico’s................................30
7. Fraude bij controleopdracht en de meldplicht van de accountant..............................................34
7.1 Wat is fraude?............................................................................................................................34
7.2 Verplichtingen van de Wwft.......................................................................................................34
7.3 Fraude en witwasrisico’s............................................................................................................35
7.4 Bepalen risicoprofiel Wwft Laptopworld...................................................................................36
8. IT-omgeving................................................................................................................................38
8.1 Bedrijfsverkenning IT-omgeving................................................................................................38
8.2 Impact analyse...........................................................................................................................47
8.3 Inschakeling van een IT-auditor.................................................................................................49
8.4 Conclusie....................................................................................................................................50
Bibliografie.....................................................................................................................................51
Bijlagen...........................................................................................................................................54
Deel II: Risicoanalyse en controleprogramma’s..............................................................................57
1. Inkoopproces..............................................................................................................................58
1.1 Procesbeschrijving.....................................................................................................................58
1.2 Inherente risico’s procesbeschrijving Ludus ERP.......................................................................58
1.3 Inkoop: Afwijkingen in de Odoo-omgeving................................................................................64
2. Verkoopproces............................................................................................................................73
2.1 Procesbeschrijving.....................................................................................................................73
2.2. Inherente risico’s procesbeschrijving Ludus ERP......................................................................74
2.3 Verkoop: Afwijkingen in de Odoo-omgeving.............................................................................78
3. Betalingsproces...........................................................................................................................81
3.1 Inherente risico’s.......................................................................................................................81
4. Personeelsproces........................................................................................................................85
4.1 Inherente risico’s.......................................................................................................................85
5. Controleprogramma’s.................................................................................................................89
5.1 Controle van de inkopen............................................................................................................89
5.2 Controle van de crediteuren......................................................................................................91
5.3 Controle van de verkopen..........................................................................................................93
5.4 Controle van de debiteuren.......................................................................................................95
5.5 Controle van de voorraden........................................................................................................96
5.6 Controle van de personeelskosten.............................................................................................98
6. Conclusie...................................................................................................................................100

2

, 6.1 Inkoopproces...........................................................................................................................100
6.2 Verkoopproces.........................................................................................................................101
6.3 Betalingsproces........................................................................................................................102
6.4 Personeelsproces.....................................................................................................................102
Bibliografie...................................................................................................................................103

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