Complete Samenvatting Landelijk Examen Internal Control Accounting Information Sytems RA/EMFC/RC
47 views 0 purchase
Course
Institution
TiasNimbas Business School (TIAS)
Dit document biedt een uitgebreide en gedetailleerde samenvatting van alle cruciale onderwerpen die behandeld worden in het landelijke examen Internal Control Accounting Information Systems, zoals vereist voor de Post-Master RA/RC/EMFC opleidingen in Nederland. Met ruim 300 uur werk in dit document...
Contents
Typologie Starreveld (Q component)......................................................................................................5
Productie:...........................................................................................................................................7
Agrarisch extractief.............................................................................................................................8
Risico’s....................................................................................................................................................9
Specifieke risico’s:..................................................................................................................................9
Risico’s niet juist zijn opbrengst/kosten verantwoording.......................................................................9
Controles en analyses.............................................................................................................................9
Volledigheid opbrengstverantwoording controles en analyses............................................................11
(Verbands)Controles.........................................................................................................................11
(Data) analyses.................................................................................................................................12
Overige Controles.............................................................................................................................13
Procesbeschrijving................................................................................................................................13
IT General Controls...............................................................................................................................14
Continuïteit......................................................................................................................................14
Betrouwbaarheid..............................................................................................................................14
Vertrouwelijkheid.............................................................................................................................15
Controleerbaarheid..........................................................................................................................15
IT Application controls..........................................................................................................................15
Invoercontroles (input controls).......................................................................................................15
Verwerkingscontroles (throughput controls)...................................................................................16
Uitvoer controles (output controls)..................................................................................................17
Data interface...................................................................................................................................18
SLA (Service Level Agreement).............................................................................................................19
Begroting..............................................................................................................................................22
Managementinformatie/RVC...............................................................................................................22
Operationele informatiebehoefte:.......................................................................................................24
Voortangsrapportage...........................................................................................................................25
Audit afdeling informatiebehoefte:..................................................................................................26
IT Audit informatiebehoefte.............................................................................................................26
Beheersingsmaatregelen die risico’s mitigeren....................................................................................27
1
,COSO = internal control/interne beheersing/controle.........................................................................28
Three lines of defense..........................................................................................................................31
ISAE 3000..............................................................................................................................................32
ISAE 3402..............................................................................................................................................33
ISO 27001/2..........................................................................................................................................34
SOX 404 / In control statement............................................................................................................34
Emerging technologies and processes..................................................................................................35
Corporate Governance.....................................................................................................................35
AVG.......................................................................................................................................................36
Soft controls:........................................................................................................................................37
Levers of control (Simons)....................................................................................................................37
Tijdschema...........................................................................................................................................38
2
,3
, 4
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller rickeggink. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $53.71. You're not tied to anything after your purchase.
