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ContinuïteitsanalyseAnalyse naar de continuïteit van biologische
producten
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Universiteit: Nyenrode
Cursus: Data Science in Auditing
Auteur: Romy Vrielink
Studentennummer: 210000284
Docent: P. Touw
Datum: 20 juni 2022
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,Inhoudsopgave
Hoofdstuk 1: inleiding ............................................................................................................................ 3
Hoofdstuk 2: praktische gedeelte ......................................................................................................... 4
2.1 Relevantie dataset .................................................................................................................................... 4
2.2 Beschrijving dataset ................................................................................................................................ 4
2.3 Descriptives ............................................................................................................................................... 5
Hoofdstuk 3: theorie .............................................................................................................................. 7
3.1 Audit context ............................................................................................................................................. 7
3.1.1. Doel en nut van de analyse ............................................................................................................. 7
3.1.2 De controlestandaarden .................................................................................................................... 7
3.2 De analyse .................................................................................................................................................. 8
3.2.1 Soort analyse ...................................................................................................................................... 8
3.2.2 V’s van big data .................................................................................................................................. 8
3.2.3 Analyses Gartner ................................................................................................................................ 9
3.2.4 Wisdom Pyramid .............................................................................................................................. 10
3.3 Audit comfort cycle & push-left principe ......................................................................................... 10
3.4 Beschrijving analyse ............................................................................................................................. 12
3.5 Risico’s op de analyse .......................................................................................................................... 13
3.6 Resultaten van de analyse ................................................................................................................... 13
Bibliografie ............................................................................................................................................ 16
Bijlage 1: script R-studio ..................................................................................................................... 17
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, Hoofdstuk 1: inleiding
Wist je dat er strenge eisen verbonden zijn aan biologische producten? Een product mag
alleen biologisch worden genoemd indien het product voldoet aan de Europese regelgeving
(Bionext, 2022). Één van de eisen waaraan biologische producten moeten voldoen is het
volgende:
“Producten moeten voor minimaal 95% uit echte biologische ingrediënten bestaan”.
Nederland importeert circa 90% aan biologische tarwe en graan uit Oekraïne (biojournaal,
2022). Tarwe en graan worden gebruikt voor biologisch veevoer en andere biologische
producten. Door de oorlog tussen Rusland en Oekraïne zijn deze biologische ingrediënten
zeer schaars geworden. De Nederlandse veehouders beschikken over onvoldoende
biologisch veevoer (biojournaal, 2022). Het tekort aan de ingrediënten kan problemen
veroorzaken bij veehouders en ondernemingen die handelen in biologische producten.
Mogelijk komt de continuïteit van verschillende ondernemingen in gevaar.
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