Class notes
Aantekeningen BIV-IB Klas
- Course
- Institution
Samenvatting van alle lessen. Je kunt via de inhoudsopgave zien welke onderwerpen worden behandeld. Raadpleeg je eigen studiehandleiding of het nog overeenkomt!
[Show more]
Seller
Follow
louist
Reviews received
Content preview
InhoudsopgaveHoofdstuk 1. Introductie ........................................................................................................................ 7
1.1 Leerdoelen .............................................................................................................................. 7
1.2 Rode draad .............................................................................................................................. 7
1.3 Oefening frontlinie ................................................................................................................. 8
1.4 Oefening Spotlights ................................................................................................................ 8
1.5 Diep en Breed.......................................................................................................................... 8
1.6 Vier Fasen ................................................................................................................................ 9
1.7 Cyane organisatie ................................................................................................................. 10
1.8 Waarom management? ........................................................................................................ 10
1.9 Organisatie van Interne Beheersing (Corporate Governance) ............................................ 10
1.10 Organisatie van Interne Beheersing (Corporate Governance) ............................................ 11
1.11 Samenvatting ........................................................................................................................ 11
1.12 Tentamen .............................................................................................................................. 11
1.13 Extra: Werkstuk blok (Geen tentamenstof) ......................................................................... 12
Hoofdstuk 2. Typologie en AIS ............................................................................................................. 15
2.1 Doel ....................................................................................................................................... 15
2.2 Agenda .................................................................................................................................. 15
2.3 Kenmerken van een slagende student bij mondeling ......................................................... 15
2.4 De Rode Draad ...................................................................................................................... 15
2.4 Eerste vraag op mondeling ................................................................................................... 15
2.5 Wat gaan we behandelen? ................................................................................................... 16
2.6 Overzicht theoretisch concepten en modellen binnen fase van standaardisatie .............. 16
2.7 De Traditionele Benadering.................................................................................................. 16
2.8 De relatie tussen de processen (PPTX)................................................................................. 17
2.9 Typologiemodel .................................................................................................................... 17
2.10 Functiescheiding ................................................................................................................... 18
2.11 Dus waarom het typologiemodel van Starreveld? (Van PPTX) ........................................... 18
2.11 Theorie: Starreveld – Waardenkringloop (Bruna) ............................................................... 19
2.12 Traditionele benadering (In PPTX) ....................................................................................... 20
2.13 Data en informatie................................................................................................................ 20
2.14 Voordelen- en nadelen ......................................................................................................... 20
2.15 Gebruikmaken van AIS (From PPTX) .................................................................................... 21
2.16 AIS en de verbanden ............................................................................................................. 21
2.17 De belangrijkste processen (PPTX) ....................................................................................... 23
, 2.18 Verkoopproces / Revenu Cycle (From PPTX) ....................................................................... 24
2.19 Leerdoelen Afsluiting ............................................................................................................ 25
Hoofdstuk 3. Informatie ....................................................................................................................... 26
3.1 Standaardisatie ..................................................................................................................... 26
3.2 Data & Information Quality.................................................................................................. 26
3.3 Information Integrity ............................................................................................................ 26
3.4 PostNL ................................................................................................................................... 27
3.4 Informatie binnen de organisatie ........................................................................................ 27
3.5 Opdracht om praktijkcasus te verbinden met het model ................................................... 28
3.6 Data Processing Cycle ........................................................................................................... 28
3.7 Voordelen van IT voor Interne Beheersing .......................................................................... 28
3.8 ERP-Systeem ......................................................................................................................... 29
3.10 Web-based (PPTX) ................................................................................................................ 30
3.11 Falen van ERP projecten ....................................................................................................... 30
3.12 Risicofactoren, effecten en invloed op het falen van het project (Handig als ERP systeem
voorkomt in je werkstuk) ................................................................................................................. 30
3.13 Top 10 risico’s ....................................................................................................................... 31
3.14 Implementatie van een ERP-systeem is lastig (PPTX) ......................................................... 31
3.15 BPR (PPTX)............................................................................................................................. 31
3.16 Process Redesign (PPTX) ....................................................................................................... 32
3.16 Typologie Starreveld en Productiemodel ERP ..................................................................... 33
3.17 Functiescheiding in geautomatiseerde systemen (PPTX).................................................... 34
3.18 General/Application Controls (PPTX)................................................................................... 35
Hoofdstuk 4. Cultuur Part 1 .................................................................................................................. 39
4.1 Recap ..................................................................................................................................... 39
4.2 Configureren ......................................................................................................................... 39
4.3 Cultuur................................................................................................................................... 39
4.4 Ouchi ..................................................................................................................................... 39
4.5 Voordelen Bureaucratische ondernemingsvorm................................................................. 40
4.6 Voorbeelden (Interactief) ..................................................................................................... 40
4.7 People Treatment ................................................................................................................. 41
4.8 Benodigdheden Clan ............................................................................................................. 42
4.9 Leerdoelen ............................................................................................................................ 42
4.10 Merchant van de Stede ........................................................................................................ 43
4.11 Wanneer ben je in control? .................................................................................................. 43
4.12 Control problemen vermijden .............................................................................................. 43
,Hoofdstuk 5. Cultuur Part 2 .................................................................................................................. 45
5.1 Oorzaken van control problemen ........................................................................................ 45
5.2 Controls ................................................................................................................................. 46
5.2.1 Action Controls ................................................................................................................. 47
5.2.2 Result Controls .................................................................................................................. 47
5.2.3 People controls ................................................................................................................. 47
5.2.4 Cultural Controls ............................................................................................................... 47
5.3 Oplossingen........................................................................................................................... 48
5.4 Casus...................................................................................................................................... 48
5.5 Tight control .......................................................................................................................... 50
5.6 Leerdoelen ............................................................................................................................ 50
5.7 Nieuwe content (Start van Simons) ..................................................................................... 51
5.8 Kaplan and Norton ................................................................................................................ 51
5.9 Voorbeelden ......................................................................................................................... 52
5.10 Terug naar Simons ................................................................................................................ 53
5.11 Relaties .................................................................................................................................. 54
5.12 Leerdoelen ............................................................................................................................ 54
Hoofdstuk 6. Cultuur ............................................................................................................................ 55
6.1 Oefeningen............................................................................................................................ 55
6.2 Start College .......................................................................................................................... 56
6.3 Cultuur................................................................................................................................... 56
6.4 Definitie cultuur .................................................................................................................... 56
6.5 Landenculturen ..................................................................................................................... 59
6.6 Toepassingsgebied Hofstede ................................................................................................ 60
6.7 Quinn ..................................................................................................................................... 61
6.8 Drie proposities over control en cultuur .............................................................................. 63
6.9 De Heus & Stremmelaar ....................................................................................................... 63
6.10 Conclusie ............................................................................................................................... 64
Hoofdstuk 7. Herhaling Standaardisatie + Configuratie ...................................................................... 65
7.1 Tentamen vragen .................................................................................................................. 65
7.2 Starrveld (waardekringloop) ................................................................................................ 73
7.3 Simons Herhaling .................................................................................................................. 74
7.4 Voorbeeld ING ...................................................................................................................... 75
7.5 Voorbeeld VAR ...................................................................................................................... 77
7.6 Voorbeeld Voetbal ................................................................................................................ 78
Hoofdstuk 8. COSO ............................................................................................................................... 79
, 8.1 Tentamen vragen .................................................................................................................. 79
8.2 COSO...................................................................................................................................... 79
8.3 COSO-ICF ............................................................................................................................... 79
8.4 COSO-ICF (In Control)............................................................................................................ 79
8.5 De levels ................................................................................................................................ 80
8.5.1 Operationalisatie principes .......................................................................................... 81
8.5.2 Deficiencies in internal control. ................................................................................... 81
8.6 Three lines model ................................................................................................................. 82
8.6 Highlights (Summary) ........................................................................................................... 82
8.7 ERM ....................................................................................................................................... 82
8.8 Leerdoelen ............................................................................................................................ 82
8.9 Interne controle .................................................................................................................... 83
8.10 COSO-doelstellingen ............................................................................................................. 84
8.11 Uitwerking Risk Management Philosophy ........................................................................... 85
8.12 Risk Appetite ......................................................................................................................... 86
8.13 Root cause analyse ............................................................................................................... 87
8.14 Conclusie ............................................................................................................................... 87
Hoofdstuk 9. Risk .................................................................................................................................. 88
9.1 Verschil COSO-ICF en COSO-ERM ......................................................................................... 88
9.2 In-Control .............................................................................................................................. 89
9.3 NBA en toetsingkaders ......................................................................................................... 89
9.4 Behandeling .......................................................................................................................... 89
9.5 Modellen ............................................................................................................................... 89
9.6 Wat is een risico? .................................................................................................................. 90
9.7 Aanleidingen materieel belang ............................................................................................ 90
9.8 Risicomanagement ............................................................................................................... 90
9.10 Risicomanagement ............................................................................................................... 91
9.11 Risicomanagement en gedrag .............................................................................................. 93
9.13 Volvo Cars: Onderzoek hoe de aanbevelingen van de NBA uitpakken in de praktijk. ....... 94
9.14 Leerdoelen ............................................................................................................................ 97
Hoofdstuk 10. Ethiek ............................................................................................................................ 98
10.1 Ethische infrastructuren ....................................................................................................... 98
10.2 COSO-ERM............................................................................................................................. 99
10.2 3 nieuwe modellen ............................................................................................................. 100
10.3 Jeurissen .............................................................................................................................. 102
10.4 Grensoverschrijdend gedrag .............................................................................................. 103
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 louist. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $16.20. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
66579 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now