Dit vak wordt in het Engels aangeboden. Omschrijvingen kunnen daardoor mogelijk alleen in het Engels worden weergegeven.
Doel vakThis course aims to provide students with an understanding of how
internal controls have to be designed to realize reliable management
information from a perspective of risk management (Bridging theory and
practice - knowledge), and to practice the analysis and description of
control activities (Bridging theory and practice - application). In
doing so, students will develop their understanding of how the
responsibilities for reliable information are distributed within
organizations (Broadening your horizons - responsibility), and how these
are affected by IT systems (Broadening your horizons - IT).
Inhoud vakThe content of the course concerns an introduction of the management
control systems, the internal control systems and management information
of organizations, the Internal control framework of COSO, and the design
of control activities in processes and taxonomies of organizations. Also
some cases are added to the course by which students can practice in
describing control activties of organizations.
OnderwijsvormThe course consists of 6 tutorials in which the literature and the
solutions of the cases will be explained.
ToetsvormAt the end of the course there will be an examinition. This will be an
open book examination. Student have to design control activities of
organisation to realize reliable management information The case looks
like the cases that have been made during the course and are explained
in the tutorials.
LiteratuurLeeuwen, O.C. van, The introduction to the spinning topmodel (most
Bergsma J.B.T., Leeuwen, O.C., van and Droogsma, J., Information Risk
Management and several applications (most actuel version)
Papers and other documents on Canvas
DoelgroepThe course is relevant both for students who wish to continue in
auditing and those who wish to pursue a career in controlling. Students
who continue with the postgraduate education for certified auditor (RA)
and who do not complete this course as part of the MSc Accounting &
Control will be required to take the course as part of their
Aanbevolen voorkennisStudents are assumed to have a knowledge of accounting information
systems equivalent to the SBE Bachelor course Accounting Information
|Faculteit||School of Business and Economics|
|Vakcoördinator||J. Droogsma MSc|
|Examinator||J. Droogsma MSc|
F. van Osch RA
drs. J.B.T. Bergsma RA
drs. R.L. Langenberg RA
drs. P. Bakker RA
J. Sulkers RA
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