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Magazine for internal and operational auditors Special Conference issue 2007 T h e m e : 10thAnniversaryIIANetherlands IIA Netherlands, adreamcometrue A look behind the show of the IIA 2007 Conference WatdoestheAuditCommittee expectfromtheIADepartment Ernst & Young is proud to sponsor the IIA 2007 International Conference. We’ve always believed that the basis for success lies in insight and quality ideas. But there is one thing we fi nd even more important. Sharing that knowledge. www.ey.com Risk Advisory Services !@# editorial Open your mind! Auditor in Chief ArjenvanNes Dear readers, welcome to this special edi- of the renown of The Netherlands as a tion of Audit Magazine.And what a great trade center all over the world and result- opportunity it is for us editors to write an ed in the growth of industries and compa- editorial. Never before have we created a nies of which today ABN Amro, ING, magazine and written an editorial in AEGON, Corporate Express, Royal English, especially for such a large group Dutch Shell, Ahold, Philips and Unilever of readers! It was nice to do, and after so are examples. much work and preparation, we feel Ronald de Ruiter proud being able to show what we have The Netherlands, and especially been doing to such a big audience. Amsterdam, were a safe haven for free- thinkers during the Middle Ages. Many Quite a few of you are going to be partici- people fleeing from persecution in their pating in The IIA’s 2007 International own countries found refuge here. These Conference in Amsterdam -- an exciting were mostly craftsman and intellectuals, prospect! The programme promises you a thereby making The Netherlands an host of very interesting speakers, the important and influential country within Reinier Kamstra ambiance of the city is great, and in July Europe despite its relatively small size. the weather here in The Netherlands is Today the Dutch are still renowned for excellent. In addition to the conference their liberal attitude toward sometimes itself, another reason to be excited about more controversial subjects like abortion, this event is the timing: in 2007 the Dutch soft drugs, and homosexuality. Affiliate of The IIA celebrates its 10th anniversary! What does this all mean to you as a visi- tor of the conference or as a reader of this Ronald Jansen Amsterdam is an especially appropriate magazine? First of all, enjoy your stay setting for this year’s International and be sure to spend time visiting the his- Conference. It is a city renowned for its toric treasures you can find in long history of sound business practices Amsterdam. Secondly, even though you combined with an acceptance of free are not a refugee as so many were a long thinking. Let’s take a little trip into our time ago, we encourage you to embrace past and consider how it plays a signifi- the spirit of The Netherlands and open cant role today, especially as it pertains to your mind and learn from some of the Karin Laker this conference. best and most forward-thinking speakers in internal auditing. It’s history in the Some 400 years ago the Verenigde making. Oostindische Compagnie (VOC) was established in Amsterdam. It was one of We hope that you enjoy the conference, the first international companies with read this magazine, and keep this maga- shareholders that invested in ships in zine in your archive for future reference. order to import pepper and other spices to And most of all we hope that sometime Laszlo Nagy Europe. The company was organized in during these days or on the way back you divisions (cities), each representing a think to yourself: I hope these Dutch group of shareholders to the interests of organize the conference again when it’s all shareholders. The VOC was the start their 20th anniversary or sooner! Rick Mulders AUDITmagazine Special issue 2007 3 lll#egdi^k^i^#ca 7jh^cZhh G^h` IZX]cdad\nG^h` >ciZgcVa6jY^i I=: EGDI>K>I> >CI:GC6A 6J9>I EDGI6A ]^h ZaZXigdc^X ldg`eVeZg Veea^XVi^dc ^h i]Z aViZhi VYY^i^dc id djg ldgaY"XaVhh Egdi^k^i^ I <dkZgcVcXZ EdgiVa# Egdk^YZh V XZcigVa gZedh^idgn [dg ndjg VjY^i ldg` ;VX^a^iViZh i]Z VjY^i egdXZhh [gdb g^h` VhhZhhbZci i]gdj\] ZmZXji^dc Egdk^YZh bVcV\ZbZci VcY i]Z VjY^i Xdbb^iiZZ l^i] YVh]WdVgYh VcY gZedgi^c\ >begdkZh VjY^i Z[[^X^ZcXn! VXXjgVXn VcY fjVa^in i]gdj\] hiVcYVgY iZbeaViZh VcY egdXZhh \j^YVcXZ >ciZ\gViZh hZVbaZhhan l^i] djg HVgWVcZh"DmaZn! DeZgVi^dcVa G^h` VcY HZa[ 6hhZhhbZci bdYjaZh id \^kZ V XdbeaZiZ e^XijgZ d[ \dkZgcVcXZ Id aZVgc bdgZ VWdji djg iZX]cdad\n hdaji^dch dg id hX]ZYjaZ V YZbdchigVi^dc! XdciVXi jh Vi %'% ()+ %) %% dg bV^a bVg`Zi^c\5egdi^k^i^#ca# @cdl G^h`# @cdl GZlVgY#IB © 2006 Protiviti Inc. An Equal Opportunity Employer. Protiviti is not licensed or registered as a public accounting firm and does not issue opinions on financial statements or offer attestation services. 1006 Index Survey: Internal Control Statement in The Netherlands focus10thAnniversary IIA Netherlands Page 22 Just like in other countries of the world, the Dutch companies issue an in control statement. Wicaksono, IIA Netherlands, a dream come true Hartog and Bast conducted a survey by sending a Page 6 An interview with Thijs Smit, Nanning van der questionnaire to the management boards of 248 Hoop and Paul Hofstra about the starting and gro- organizations, both in the public and private sectors wing of IIA in The Netherlands. located in the Netherlands. Here is what they found out. Some conclusions are probably interesting for Founding the IIA-Netherlands you too. Page 10 Evert van Dijk, one of the founders of IIA- Netherlands brings back memories and reflections of Role of the Internal Auditor in preparing the In the first initiatives to build a professional organizati- Control Statement on for the Dutch internal auditors. Page 30 Ernst & Young conducted a survey about the potential role of the internal auditor in preparing the ICS. A Value Added Auditing contribution of Prof. dr. A. de Bos and M. Oosterom. Page 46 Arie Molenkamp and Jan Driessen tell you about the unique academic schooling in The Netherlands. Internal Auditors adding value: Auditing Sustainable Development Page 34 A sustainable development is an essential part of corporate governance. Internal auditors are well- positioned to assist management in implementing a sustainability management system and perform sys- tem audits after the implementation. What does the internal auditor have to know about sustainability focusInternational Conference and applicable audit techniques? Hans Nieuwlands will tell you in his contribution. Double Dutch Pass organizing the IIA 2007 Conference in Amsterdam COSO and CobiT 4: a symbiosis? Page 12 An interview with Herman Baars and Leen Paape on Page 40 Bart Overbeek and Bob van Kuijck of the Vion Food organizing the Amsterdam Conference 2007. Group tell you how ICT Governance fits in the total governance of the organization What does the Audit Committee expect from a state of the art IA Department? Page 19 Larry Hubbard explaines what the Audit Committee Columns needs for their real duty: to build shareholder value? Page 16 Career Step Page 29 Bookalert Monsters in the Workplace – the organisational Page 49 IIA News • Nanning van der Hoop reflects on 10 Psychopath years IIA-Netherlands • Hans Nieuwlands about the Page 26 Dr. John Clark is the author of two books about European Confederation of IIA: 25 years of history organizational psychology: Working with Monsters Page 52 University news and The Pocket. He tells you what can be done Page 53 Book Review by Renze Klamer dealing with organisational psychopaths. Page 39 Column of our Sponsor Page 54 Column of Bob van Kuijck COLOFON Audit Magazine wordt uitgebracht namens Het Instituut van Internal Auditors Nederland (IIA Nederland), tevens eigenaar van het magazine, en de Vereniging van Register Operational Auditors (VRO). De redactie nodigt lezers uit een bijdrage te leveren aan Audit Magazine. Bijdragen kunnen worden gemaild aan: [email protected] Redactieraad: Th. Smit RA CIA (voorzitter IIA Nederland), G.M. van Gameren RA RO (voorzitter VRO) Redactie: drs. A. van Nes RO (voorzitter), drs. R.H.J.W. Jansen RO, drs. R. Kamstra, drs. K. Laker, drs. H.A. Mulders RA, drs. L.Z. Nagy RO EMIA, drs. R. de Ruiter RE RA RO CISA Verenigingsnieuws VRO en Nieuws van de Opleidingen: N. Arif RO Verenigingsnieuws IIA Nederland: drs. D.J.N. van der Hoop IIA Nederland: Postbus 7918, 1008 AC Amsterdam, tel.: 020-3010366, fax: 020: 3010392, e-mail: [email protected], internet: www.iia.nl VRO: Postbus 505, 9200 AM Drachten, e-mail: [email protected], internet: www.vronet.nl Bureauredactie: R. Harmelink, [email protected] Uitgever: drs. J.Y. Groenink, [email protected] Vormgeving: M. Maarleveld Advertenties: voor informatie over tarieven kunt u terecht bij Bureau IIA Nederland, tel.: 020- 3010366, e-mail: [email protected]. All rights reserved. No part of this magazine may be reproduced, stored in a database or retrieval system, or published, in any form or in any way, electronically, mechanically, by print, photoprint, microfilm or any other means without prior written permission from the publisher. © VM uitgevers, 2007 Spelderholt 3, 7361 DA Beekbergen ISSN: 1570-856X VM UITGEVERS AUDITmagazine Special issue 2007 5 focus10thAnniversary IIA Netherlands IIA-Netherlands, a dream come true IIA-Netherlands celebrates its 10th anniversary in July 2007 with an international conference organi- sed in Amsterdam. Over 2,000 auditors from many parts of the world will visit Amsterdam to attend an outstanding program with well-known speakers.