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
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
