Summary
Samenvatting Terugkerende onderwerpen in de OAT
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Samenvatting van terugkerende onderwerpen in de OAT. LET OP! casus specifieke onderwerpen zijn niet ingevuld, denk hierbij aan typologie etc.
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DamonK
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Theorie mogelijke OATonderwerpen
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AO...........................................................................................................................................................3
Typologie............................................................................................................................................3
Functiescheiding.................................................................................................................................3
COSO Model.......................................................................................................................................4
Informatie (behoeften).....................................................................................................................10
Kritische succes factoren..................................................................................................................12
CB.........................................................................................................................................................14
Vraag 1 – Initiële cijferanalyse..........................................................................................................14
Vraag 2 – Risicoanalyse.....................................................................................................................14
Beweringen.......................................................................................................................................15
Controleprogramma.........................................................................................................................16
Controleverklaring............................................................................................................................18
Fraude..............................................................................................................................................19
WWFT...........................................................................................................................................19
WTA..............................................................................................................................................19
Fraudemeldplicht en meldplicht WWFT.......................................................................................20
NV COS 240...................................................................................................................................20
Fraude driehoek HRA blz 596.......................................................................................................21
Fundamentele beginselen Blz 166 t/m 169..................................................................................21
Bedreigingen.................................................................................................................................22
Opdrachtaanvaarding.......................................................................................................................22
Continuïteit.......................................................................................................................................23
EXV.......................................................................................................................................................24
Mogelijke fiscale vragen...................................................................................................................24
Dating...............................................................................................................................................25
Te verrekenen verliezen...................................................................................................................25
,Verwijzingen AOT opdrachten
Verwijzingen HRA 2022
Verwijzingen Handboek jaarrekeningen 2022
, AO
Typologie
Functiescheiding
Beschikkende functie
Deze mag beslissingen nemen die de organisatie binden, maar mag verder niets met de betreffende
goederen doen; bijvoorbeeld inkoper
Bewarende functie
Deze bewaart waarden van de organisatie (goederen, geld maar ook andere activa en passiva), maar
mag er verder niets mee zonder een signaal van de beschikkende functie; bijvoorbeeld
magazijnmeester
Registrerende/controlerende functie
Deze mag alleen maar signalen van de beschikkende en bewarende functie in de administratie
verwerken en deze controleren; bijvoorbeeld administratie medewerker
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