Theme: Audit and Assurance

Compact 2022/4 | Digital Trends & Compliance

Reporting about culture and behavior increases confidence in outsourcing

Soft controls and ISAE 3402

By: Laura Ploegsma | Corine Tol | drs. Jacco van Kleef RA, Digital MBA

Many organizations have outsourced business critical processes to service organizations. Through ISAE 3402 reports, many service organizations report on the…
Compact 2022/4 | Digital Trends & Compliance

Compliance Assurance: How do you stay in control of your compliance processes?

By: drs. Jacco van Kleef RA, Digital MBA | Manon van Rietschoten MSc RE RA, Digital MBA | Pia Schmidt MA

In current society, organizations increasingly need commitment to comply with relevant laws, regulatory requirements, industry codes and organizational standards, as…
Compact 2022/3 |
Regulations & models

Operationalization of Machine Learning models in (audit) innovation projects

By: Aleksei Maliutin MSc | Aram Falticeanu RA MSc | Jing Li

Machine Learning (ML) is a powerful technique that has enormous potential in several domains, including audit. But it is difficult…
Compact 2022/1 |
ESG & GRC: how to maneuver?

Leveraging technology within Internal Audit Functions

Technology-enabled internal audit

By: Philip Axt CISA | drs. ing. Ronald Koorn RE CIPP/E | drs. Pascal Raven RA | drs. Huck Chuah RA RO | Kaylon Solomons CISA

Keeping pace with the business is the trait demanded from Internal Audit Functions (IAFs) today. As organizations continue to evolve…
Compact 2022/1 |
ESG & GRC: how to maneuver?

Privacy audits

Are privacy audits relevant for GRC and ESG reporting?

By: Maryam Amaador | drs. Henk Hendriks RE CISA

The importance of data privacy has increased incredibly in the last couple of years. With the introduction of the General…
Compact 2021/3 |
ERP and IT-enabled business transformation

The impact of technological advancement in the audit

By: Chris Veltkamp | Widjai Jagesar

In the past few decades, technology has advanced rapidly, forever changing how organizations do business. Because of this development, auditors…
Compact 2021/1 |
Cloud Computing

SOC 2 assurance becomes critical for cloud & IT service providers

Why SOC 2 fits in as future-proof business control model for cloud & IT service providers

By: Stefan Zwinkels | drs. ing. Ronald Koorn RE CIPP/E

Cloud and IT service providers that want to proof their performance in critical, non-functional areas such as Security, Availability, Processing…
Compact 2020/1 | Cyber Security & Privacy

Risk/control framework related to the security of mobile business applications

By: Jolien Démoed MSc | Karima Siamari MSc

There is an increasing number of business applications on corporate mobile phones these days. There are threats to consider and…
Compact 2019/4 | Digital Auditing & Beyond

Network theory in audit

By: M. Boersma MSc

We strive for the highest audit quality in every engagement, although increasing complexity can make this hard. The field of…
Compact 2018/4 |
Transparency of information

Audit Analytics

Drivers for a successful implementation of data analytics within the internal audit function

By: Stephan Idema MSc LLM | P. Weel MSc RE CISSP CISM

The internal audit function plays an important role within the organization to monitor the effectiveness of internal control on various…
Compact 2018/4 |
Transparency of information

(Data) science in financial audits

By: M. Boersma MSc

A data-driven audit where advanced modeling will be the core of the audit: we briefly discuss how cheaper computing power,…
Compact 2018/2 |
Smart Tech

Dynamic Risk Assessment

Above and Beyond the Hidden Structure of Interconnections between Risks

By: A. Kristamuljana MSc | Drs. B. van Loon RA | drs. Jeroen Bolt RC | Prof. Dr. A. Terblanché

The traditional risk assessment models, which assess risks based on their individual impact or likelihood have been widely applied by…
Compact 2017/4 | Autonomous, Blockchain & Risk Management

Autonomous driving cars are key for mobility in 2030

By: Paul Kromhout RE CISA | Stijn de Groen MSc

Due to mind-blowing technological developments in the automotive industry and changes in customer behaviour, mobility in 2030 will be dramatically…
Compact 2017/4 | Autonomous, Blockchain & Risk Management

The new US assurance standard SSAE 18

A practical update of the international ISAE 3402?

By: Drs. H.G.Th. van Gils RE RA | Drs. J.J. van Beek RE RA

Organizations continue to outsource parts of their business to realize potential cost benefits, to alleviate the need for hiring or…
Compact 2017/3 |
IT & Risk Management

Horizontal Monitoring

The future of medical invoicing, we are getting there

By: E. Tsjapanova MSc | ing. D.R. Utermark RE

KPMG is involved in the introduction of Horizontal Monitoring in hospitals and KPMG also issues assurance reports. This means that…
Compact 2017/2 |
Crossing borders with the digital economy

RegTech: closing the circle

Will Regulatory Technology (RegTech) digitize regulation?

By: R.J. Voster BEng

RegTech is the term used for technology that facilitates the delivery of regulatory requirements more efficiently and effectively than existing…