Inhoudsopgave
Hoofdstuk 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
Hoofdstuk 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
