Summary

(AIS) Samenvatting De kern van de administratieve organisatie

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Course
AIS (AIS)

Institution
Hogeschool Van Amsterdam (HvA)

Book
De kern van de administratieve organisatie

Samenvatting van het boek De kern van de administratieve organisatie. Hoofdstuk 2 t/m 14. Dit bestand bevat de stof van de vakken AIS 1 en AIS 2.

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Summarized whole book? No
Which chapters are summarized? Hoofdstuk 2 t/m 14
Uploaded on January 8, 2021
Number of pages 27
Written in 2020/2021
Type Summary

ais
accounting information systems
hva
de kern van de administratieve organisatie

Book Title:De kern van de administratieve organisatie

Author(s):Mark Paur, Toine van Boxel

Edition:augustus 2014
ISBN:9789001833954
Edition:2

Institution
Hogeschool van Amsterdam (HvA)
Education
Accountancy
Course
AIS (AIS)

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AIS2

INHOUDSOPGAVE
Hoofdstuk 2: Control en controlmodellen ........................................................................................................ 3
2.1 waarom control? ..................................................................................................................................... 3
2.2 Wat is control? ........................................................................................................................................ 3
2.3 COSO Internal Control Framework ........................................................................................................... 4
Hoofdstuk 3: Informatie en informatieverzorging ............................................................................................ 5
3.1 informatie als product ............................................................................................................................. 5
3.2 soorten informatie................................................................................................................................... 5
3.3 balanced scorecard.................................................................................................................................. 5
Hoofdstuk 4: Administratieve organisatie en interne controle ......................................................................... 6
4.1 Wat is AO? .............................................................................................................................................. 6
4.2 Interne controle....................................................................................................................................... 6
4.3 Interne controle en internal control.......................................................................................................... 6
4.4 elementen van AO ................................................................................................................................... 6
Hoofdstuk 5: Typologie en attentiepunten ....................................................................................................... 7
5.1 Typologie ................................................................................................................................................ 7
5.2 attentiepunten en risico’s ........................................................................................................................ 7
Hoofdstuk 6: randvoorwaarden van de AO ...................................................................................................... 7
6.1 Functiescheiding ...................................................................................................................................... 7
6.2 Automatisering ....................................................................................................................................... 7
6.3 Begroting en normen ............................................................................................................................... 7
6.4 Richtlijnen ............................................................................................................................................... 8
Hoofdstuk 7: Automatisering ........................................................................................................................... 8
7.1 Relatie tussen automatisering en AO ....................................................................................................... 8
7.2 Aard van de automatisering binnen de organisatie .................................................................................. 8
7.3 Enterprise Resource Planning................................................................................................................... 8
7.4 Ontwikkelingen binnen automatisering.................................................................................................... 9
7.5 Beheersing van de automatisering ........................................................................................................... 9
7.6 General computer controls .................................................................................................................... 10
Hoofdstuk 8: processen en controles en analyses .......................................................................................... 11
8.1 Processen .............................................................................................................................................. 11
8.2 Controles en analyses ............................................................................................................................ 11
8.3 SOLL en IST ............................................................................................................................................ 12
Hoofdstuk 9: Inkoop, de Bijenkorf.................................................................................................................. 12
9.1 Typologie en steunpunten...................................................................................................................... 12
9.2 Attentiepunten en risico’s ...................................................................................................................... 12
9.3 Randvoorwaarden ................................................................................................................................. 13
9.4 Processen .............................................................................................................................................. 13
9.5 controles en analyses ............................................................................................................................ 14
9.6 Informatiebehoefte inkoop .................................................................................................................... 15
Hoofdstuk 10: Voorraad; de Bijenkorf ............................................................................................................ 16
10.1 Attentiepunten en risico’s .................................................................................................................... 16
10.2 Randvoorwaarden ............................................................................................................................... 16
10.3 Processen ............................................................................................................................................ 16
10.4 Controle van de voorraad .................................................................................................................... 17
10.5 Controles en analyses .......................................................................................................................... 17
Hoofdstuk 11: Verkoop op rekening ............................................................................................................... 18
11.1 typologie en steunpunten .................................................................................................................... 18
11.2 attentiepunten en risico’s .................................................................................................................... 18
11.3 randvoorwaarden ................................................................................................................................ 18
11.4 processen ............................................................................................................................................ 18
11.5 controles en analyses........................................................................................................................... 19
11.6 informatiebehoefte verkoop op rekening ............................................................................................. 20
Hoofdstuk 12: Contante verkopen; MediaMarkt ............................................................................................ 21
12.1 Typologie en steunpunten .................................................................................................................... 21
12.2 Attentiepunten en risico’s .................................................................................................................... 21

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12.3 Randvoorwaarden ............................................................................................................................... 21
12.4 Processen ............................................................................................................................................ 22
12.5 Controles en analyses .......................................................................................................................... 22
12.6 Informatiebehoefte contant verkopen .................................................................................................. 22
Hoofdstuk 13: Massaproductie, chocobar bv ................................................................................................. 23
13.1 typologie en steunpunten .................................................................................................................... 23
13.2 attentiepunten en risico’s .................................................................................................................... 24
13.3 randvoorwaarden ................................................................................................................................ 24
13.4 processen ............................................................................................................................................ 24
13.5 controles en analyses........................................................................................................................... 25
Hoofdstuk 14: stukproductie .......................................................................................................................... 25
14.1 typologie en steunpunten .................................................................................................................... 25
14.2 attentiepunten en risico’s .................................................................................................................... 25
14.3 randvoorwaarden ................................................................................................................................ 26
14.4 processen ............................................................................................................................................ 27
14.5 controles en analyses........................................................................................................................... 27

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HOOFDSTUK 2: CONTROL EN CONTROLMODELLEN
2.1 WAAROM CONTROL?
Waarom control?:
- Efficiëntie en effectiviteit van bedrijfsprocessen
- Betrouwbare rapportages
- Naleven van wet- en regelgeving
Compliance: naleven van wet- en regelgeving
Nederlandse corporate governance code: doel van de code is goed bestuur en goed toezicht.
Overeenkomsten met de bepalingen uit Nederlandse corporate governance code:
- Strategie gaat met name om de effectiviteit van de bedrijfsprocessen.
- Operationeel betreft met name de efficiency van bedrijfsprocessen.
- Compliance gaat over het houden aan wet- en regelgeving.
- Verslaggevingsrisico’s gaan over betrouwbare rapportages.
In control statement: hierin legt het bestuur verantwoording in af.
2.2 WAT IS CONTROL?
Definitie control volgens COSO:
Control is het proces dat gericht is op verkrijgen van een redelijke mate van zekerheid omtrent het bereiken van
doelstellingen op het gebied van:
- de effectiviteit en efficiëntie van bedrijfsprocessen;
- de betrouwbaarheid van de financiële informatieverzorging;
- de naleving van relevante wet- en regelgeving, beleidsrichtlijnen en procedures.

Levers of control:
- Belief systems: missie, visie en cultuur
- Boundary systems: regels (richtlijnen/ gedragscodes)
- Diagnostic control systems: tegenover elkaar zetten van bereikte resultaten en de doelstellingen.
- Interactive control systems: overleg met betrokkenen over of het doel nog goed is.

Hard controls: structuren, taken verantwoordelijkheden en procedures. (Zal toenemen naarmate de hoeveelheid
van controls en de omvang van een organisatie groeit).
Soft controls: overtuigingen, ideeën en opvattingen van mensen. (Komt vooral voor bij kleinere organisaties met
minder controls).

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