Actualiteit

The IIA (“Institute of internal auditors”) in cooperation with the University of Amsterdam performed an exploratory research into personality traits of internal auditors in relation to specific aspects of their work. This research was led by projectleader Dr. J.R.H.J. van Kuijck RA RC (Director of Lime Tree Research and Education). This thesis is part of this project and describes the study on source personality traits of persuasive internal auditors. I would like to thank my coach Dr. J.R.H.J. van Kuijck RA RC for giving me the opportunity to participate in this research and for his guidance and feedback during my dissertation trajectory. I would like to thank Talentlens for their expertise and their professional help with collecting and preparing the data. Off course I would like to thank all the Dutch members of the Institute of Internal Audit (IIA) that have filled out the questionnaires. Many thanks to my employer MN, and especially to my manager Hans Manson, for investing in my development as an internal auditor and providing me the opportunity and the time to study. I would like to thank Jan van Praat and Anita Fijnekam-Schoffelmeer for their useful comments and suggestions and for always making time for me. Mom and dad, I would really like to thank you for always having faith in my abilities and for your endless support. It really means the world to me. Finally I would like to thank Alex, my love and best friend, for his support in everything I do, and for cheering me up when I needed it the most. Without him, this thesis would not have been what it is today

Dit referaat is de weerslag van mijn onderzoek naar tone of voice in Nederlandstalige geschreven tekst. Voor zover de aanduiding van dat onderwerp nog geen ontzag inboezemt zal de toegepaste methode van subjectivity analysis dat toch doen: geautomatiseerd zoeken naar patronen die moeten duiden op iets subjectiefs in ongestructureerde dataverzamelingen. Dapperder dan zo'n zoektocht naar de Heilige Graal van de Digital Humanities is toch nauwelijks denkbaar. Dapper of niet, mijn onderzoek, hoe spannend, leuk en boeiend ík het ook vond, is niet meer gebleken dan een houterige vingeroefening. Op een onderzoeksterrein dat voorlopig misschien wel meer pretenties heeft dan prestaties. Of, zoals Ewoud Sanders het verwoordde in zijn Woordhoek-column in het NRC Handelsblad van 31 maart 2016: "De verwachtingen van automatische patroonherkenning zijn erg hooggespannen [...] maar mijn ervaring is dat handmatig slim en creatief zoeken in big data tot nu toe gemiddeld twee keer zoveel nuttige bronnen oplevert." Na afloop van het onderzoek deel ik die visie maar had ik mijzelf de lol van de poging niet willen ontzeggen. In de voorbereiding en uitvoering van het onderzoek heb ik van velen hulp gehad. Om te beginnen ben ik dank verschuldigd aan collega's bij De Nederlandsche Bank, die hebben geholpen bij het samenstellen van lexicons of bij het selecteren van toezichtbrieven of bij het meedenken over het schrijven van dit referaat zonder de vertrouwelijkheid van toezichtinformatie te schenden. Verder wil ik in het bijzonder Michiel Boswinkel, Jolanda Breedveld, Maarten Hoornweg, Miranda Snel, en Tigran Spaan bedanken voor hun procesmatige en inhoudelijke medewerking tijdens de afgelopen maanden. En, last but not least, degenen uit mijn privéomgeving de me de afgelopen jaren met raad, daad en veel geduld hebben gesteund.

Een onderzoek naar de relatie tussen het leiderschap, de afdelingscultuur en het type interne auditdienst in Nederland. 

Big data is a popular term used to describe the exponential growth and availability of data created by people, applications, and smart machines. The term is also used to describe large, complex data sets that are beyond the capabilities of traditional data processing applications. The proliferation of structured and unstructured data, combined with technical advances in storage, processing power, and analytic tools, has enabled big data to become a competitive advantage for leading organizations that use it to gain insights into business opportunities and drive business strategies. However, the challenges and risks associated with big data must also be considered. Increased demand, immature frameworks, and emerging risks and opportunities that are not widely understood or systematically managed by organizations have created a need for more guidance in this area. Internal auditors, in particular, must develop new skill sets and obtain knowledge of big data principles to effectively provide assurance that risks are addressed and benefits are realized. Risks associated with big data include poor data quality, inadequate technology, insufficient security, and immature data governance practices. Internal auditors working with big data should engage with the organization’s chief information officer (CIO) and other key leaders to better understand the risks in terms of data collection, storage, analysis, security, and privacy. This guidance provides an overview of big data: its value, components, strategies, implementation considerations, data governance, consumption, and reporting, as well as some of the risks and challenges these may present. This guide also explains internal auditors’ roles and responsibilities when performing assurance or advisory procedures related to big data efforts.

The internal audit department is an essential part of a successful organization, and the chief audit executive (CAE) has a critical role in leading that function. As internal audit becomes more visible and more essential to an organization, so does the demand for effective CAEs—audit leaders who drive high-performing teams and deliver value by consistently addressing stakeholder needs, top-down risks, and the expectations of an evolving marketplace. Boards and executive management expect CAEs to bring innovation, strategic thinking, leadership, and expertise to the internal audit function—inspiring strong and effective internal audit departments. However, while CAEs are expected to have all of these qualities, there may be room for improvement. What advice does senior leadership have for their CAE to help them improve, continue to grow, and better serve the organization and its stakeholders? The results of the 2015 Global Internal Audit Common Body of Knowledge (CBOK) Stakeholder Study—specifically, the results from the questions asked of executives and board members who work closely with internal auditors—reveal four key messages for the CAE on how they can perform better in their roles, lead high-performing internal audit teams, and positively impact their organizations. The points of advice from stakeholders to CAEs:  Exhibit strong business acumen, including knowledge of the industry, the ability to understand business strategy, and the insight to understand and assess risks. Demonstrate leadership skills, technical competence, innovation, and relational competence with audit staff and stakeholders. Manage competing priorities, demands, and conflicts within the organization, including communication with all areas of the organization with objectivity and integrity. Seek to influence the culture of the organization. Modeling right behavior and thinking, inspiring discussion, and acting as a change agent is crucial to helping improve organizational culture.