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 ...
overwegingen betreffende de verordening gedrags en beroepsregel
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Fontys Hogeschool (Fontys)
Accountancy
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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
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