Controle zonder de microcorrectie? Visie van de accountant… AUDIT / FINANCIAL SERVICES
Gineke Bossema 18 november 2010
Wat is de norm van de accountant? De norm is opgenomen in het Protocol vereveningsonderzoek Zvw 2010 en onderzoek uitvoeringsverslag Zvw 2010 Protocol wordt opgesteld door de Nza Protocol voor 2010 is nog in concept Tolerantie
Bij het onderzoek 2010 hanteert de externe accountant een tolerantie van 95/97 (95% betrouwbaarheid en 97% nauwkeurigheid). De tolerantie moet apart worden toegepast voor de kosten van prestaties, rubriek 06 medisch specialistische zorg en de opgave betalingsachterstanden. Voor de ontvangen declaraties ontvangen in eerdere jaren (dus vóór 2010) geldt nog de ‘oude’ nauwkeurigheidseis van 95%. Als de tolerantie wordt overschreden moet dit tot uitdrukking komen in de strekking van de af te geven controleverklaring bij de jaarstaat Zvw, onderdeel A. (Bron: Protocol – vereveningsonderzoek Zvw 2010)
The presentation and the accompanying slides are provided solely for the benefit of the parties identified in the engagement letter and are not to be copied, quoted, or referred to in whole or in part without KPMG's prior written consent. KPMG accepts no responsibility to anyone other than the parties identified in the engagement letter for the information contained in this presentation. © 2010 KPMG Accountants N.V., registered with the trade register in the Netherlands under number 33263683, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands.
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Vraag In hoeverre vallen de Cope controles binnen deze tolerantie?
Echter…………….. The presentation and the accompanying slides are provided solely for the benefit of the parties identified in the engagement letter and are not to be copied, quoted, or referred to in whole or in part without KPMG's prior written consent. KPMG accepts no responsibility to anyone other than the parties identified in the engagement letter for the information contained in this presentation. © 2010 KPMG Accountants N.V., registered with the trade register in the Netherlands under number 33263683, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands.
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Wat vinden we…..
Facturen moeten goed zijn…
dus… The presentation and the accompanying slides are provided solely for the benefit of the parties identified in the engagement letter and are not to be copied, quoted, or referred to in whole or in part without KPMG's prior written consent. KPMG accepts no responsibility to anyone other than the parties identified in the engagement letter for the information contained in this presentation. © 2010 KPMG Accountants N.V., registered with the trade register in the Netherlands under number 33263683, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands.
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Op zoek naar gemeenschappelijke doelstelling..
Bestuurders Leiderschap Ondernemen vanuit eigen kracht Normstelling niet vanuit wetgeving ‒ moet komen uit eigen strategie ‒ rekening houdend met ontwikkelingsfase van de organisatie
Toezichthouders Naar de geest van de wet Doel wetgeving staat centraal Wetten materieel respecteren
Accountants Meer lef tonen door principes voorop te stellen Maatwerk Moeten expertise en invloed aanwenden om informatiewaarde van de jaarstaat voor Zvw te verhogen Top down benadering: ‒ bestuur maakt keuzes t.a.v risico’s ‒ deze keuzes moeten leidend zijn voor te nemen beheersingsmaatregelen
N O R M E N & WA A R D E N
Bron: Hypogiaphobia, KPMG 2010 The presentation and the accompanying slides are provided solely for the benefit of the parties identified in the engagement letter and are not to be copied, quoted, or referred to in whole or in part without KPMG's prior written consent. KPMG accepts no responsibility to anyone other than the parties identified in the engagement letter for the information contained in this presentation. © 2010 KPMG Accountants N.V., registered with the trade register in the Netherlands under number 33263683, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands.
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We maken elkaar gek...
We leven niet in een perfecte wereld... Wetgeving leidt tot suboptimalisatie
Angst zorgt voor overcontrol Regels overheersen de principes De waarde van een verantwoording vermindert Thema ‘in control’ wordt niet top-down benaderd Wettelijke eisen ‘in control’ worden onvoldoende geïntegreerd in besturing De eigen verantwoordelijkheid wordt onvoldoende genomen
Controles zonder microcorrecties – hoe past dit in de nietperfecte wereld?
Bron: Hypogiaphobia, KPMG 2010
The presentation and the accompanying slides are provided solely for the benefit of the parties identified in the engagement letter and are not to be copied, quoted, or referred to in whole or in part without KPMG's prior written consent. KPMG accepts no responsibility to anyone other than the parties identified in the engagement letter for the information contained in this presentation. © 2010 KPMG Accountants N.V., registered with the trade register in the Netherlands under number 33263683, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands.
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Resumerend
Negen trust rules
1. Maak contact persoonlijk
2. Definieer gezamenlijke doelen 3. Geef het goede voorbeeld 4. Bouw vertrouwen op met goede regels 5. Geef elkaar verantwoordelijkheid en vertrouwen 6. Houd koers en bewaar de rust, ook als er iets misgaat 7. Zet in op geïnformeerd vertrouwen, niet op blind vertrouwen 8. Ga mild om met misverstanden, maak korte metten met misbruik 9. Durf te experimenteren en leer van ervaringen Bron: Trust Rules, KPMG 2009
The presentation and the accompanying slides are provided solely for the benefit of the parties identified in the engagement letter and are not to be copied, quoted, or referred to in whole or in part without KPMG's prior written consent. KPMG accepts no responsibility to anyone other than the parties identified in the engagement letter for the information contained in this presentation. © 2010 KPMG Accountants N.V., registered with the trade register in the Netherlands under number 33263683, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. Printed in the Netherlands.
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