//KENNISBANK

Risk & internal audit, helder gedefinieerd.

Heldere definities met bronvermelding van de kernbegrippen uit risicomanagement, internal audit en kwaliteitstoetsing. Klik op een begrip voor de volledige uitleg.

137 begrippen

A

Analytische controleprocedure
Anomaliedetectie (audit)
Applicatiecontroles
Assurance en advisering
Assurance map
Audit Committee oversight
Audit engagement
Audit-evidence / Auditbewijs
Audit follow-up
Audit scope / Onderzoeksreikwijdte
Audit universe
Auditbevinding
Auditcommissie
Auditjaarplan
Auditonafhankelijkheid
Auditopinie
Auditrapport
Auditwerkprogramma
AVG / GDPR

B

Beheersingsraamwerk
Beperkte mate van zekerheid (limited assurance)
Board assurance framework

C

Chief Audit Executive (CAE)
Cijferanalyse / Numerieke analyse
Co-sourcing (interne audit)
COBIT
Code of Ethics
Combinatiefunctie internal audit en risicomanagement
Compenserende controle
Compliance-functie
Compliance-risico
Configuration management audit
Conformance Readiness Assessment
Continuous auditing
Continuous Control Monitoring (CCM)
Continuous Improvement
Control design effectiveness (opzeteffectiviteit)
Control environment (controleomgeving)
Control operating effectiveness
Controle-informatie
COSO ERM 2017
COSO Internal Control Framework 2013
CSRD
CSRD en double materiality
Cybersecurity audit (DORA/NIS2)

D

Data analytics in audit
Deelwaarneming
Detectieve controle
DNB- en AFM-toezicht
Documentatie en werkdocumenten
DORA (Digital Operational Resilience Act)

E

Enterprise Risk Management (ERM)
External Quality Assessment

F

Frauderisico
Full Achievement

G

Gecombineerde assurance
Gegevensgestuurde controle
General Achievement (voorheen Generally Conforms)
Governance
Governance-risico-cultuur
GRC

I

IIA Global Internal Audit Standards 2024
In control statement
Inherent Risk
Integriteit
Interim internal auditor
Internal Assessment
Internal Audit Ambition Model
Internal Audit Charter
Internal Audit functie (IAF)
Internal auditing
Interne beheersing
IPPF (International Professional Practices Framework)
ISAE 3000 (Revised)
ISAE 3402
ISO 31000
IT General Controls (ITGC)

K

Kans-impactmatrix
Key control
Key function holder
Key Risk Indicator (KRI)

L

Lijncontrole / Walkthrough
Logische toegangsbeveiliging

M

Management control framework
Mandatory guidance
Material weakness
Materialiteit
Monitoring Commissie Corporate Governance Code

N

Nederlandse Corporate Governance Code
NIS2-richtlijn
Non-Achievement (voorheen Does Not Conform)

O

Onafhankelijkheid en objectiviteit
Ongoing Monitoring
Ontwerp- en werkingszuiverheid (design & operating effectiveness)
Operationele effectiviteit (operating effectiveness)
Outsourcing (interne audit)

P

Partial Achievement (voorheen Partially Conforms)
Pas toe of leg uit (comply or explain)
Peer Review
Preventieve controle
Principes (voorheen Core Principles)
Process mining
Purpose Statement Internal Audit

Q

Quality Assurance and Improvement Program
Quality Deficiency
Quality Improvement Plan

R

Redelijke mate van zekerheid (reasonable assurance)
Reputatierisico
Restrisico (Residual Risk)
Risico-exposure (Risk Exposure)
Risicobeoordeling (Risk Assessment)
Risicobewustzijn (Risk Awareness)
Risicocultuur (Risk Culture)
Risicoregister (Risk Register)
Risicostrategie (Risk Response Strategy)
Risk appetite
Risk-based audit plan
Risk-based auditing
Risk maturity (risicorijpheid)
Risk Owner (Risico-eigenaar)
Risk Tolerance
Root Cause Analysis / Oorzaakanalyse

S

Segregation of duties (functiescheiding)
Self-Assessment with Independent Validation
SOx 404 en ICFR
Steekproefmethode / Sampling
Substantive testing / Materiële tests
Systeemgerichte controle

T

Testen van controles
Three Lines Model
Tone at the top

U

User Access Review (UAR)

V

Verklaring omtrent Risicobeheersing (VOR)
Vijf domeinen GIAS 2024

W

Whistleblowing (melding onregelmatigheden)
Wijzigingsbeheer (change management)
Wwft