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["PROCES","INHERENT RISICO",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CONTROLERISICO",null,null,null,null,null,"ANTWOORD OP DE RISICO'S"]
[null,"Erkend risico","Fraude risico ?",null,"Invloed",null,"Waarschijnlijkheid",null,"Gecombineerde score",null,"Bijkomende verantwoording \n(indien nodig geacht)","Rubriek \nvan de jaarrekening","Voorkomen","Volledigheid","Waardering","Nauwkeurigheid","Classificatie","Afgrenzing","SECTOR","Gewenste interne beheersingsmaatregelen \nen bijzondere aandachtspunten voor de interne beheersing","Beschrijving van de interne beheersing","Ref doc","Beoordeling van de controle","Residueel risico","Invloed op de algehele controle aanpak","Initialen","Doc ref"]
["Continuiteit"," De continuiteits- of discontinuïteits hypothese is niet gerechtvaardigd ","Maak uw keuze",{"$f":"IF(C3=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E3=\"Laag\",$F$141,IF(E3=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G3=\"Laag\",$H$141,IF(G3=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J3<=$I$141,\"Laag\",IF(J3<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D3*F3*H3","v":60},null,"Alle","x","x","x","x","x","x","ALGEMEEN","Regelmatige monitoring van de financiële situatie door de directie \nRegelmatige raden van bestuur \nAanbrengen van knipperlichten in de raporteringen aan de directie. ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C4=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E4=\"Laag\",$F$141,IF(E4=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G4=\"Laag\",$H$141,IF(G4=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J4<=$I$141,\"Laag\",IF(J4<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D4*F4*H4","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Wet en regelgeving","Niet naleven van boekhoudregelgeving  ","Maak uw keuze",{"$f":"IF(C5=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E5=\"Laag\",$F$141,IF(E5=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G5=\"Laag\",$H$141,IF(G5=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J5<=$I$141,\"Laag\",IF(J5<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D5*F5*H5","v":60},null,"Alle","x","x","x","x","x","x","ALGEMEEN","Kennis van de boekhoudreglementering in hoofde van het personeel van de boekhouding",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Beroep doen op een externe deskundige voor het opstellen van de jaarrekening ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Beroep doen op een externe deskundige voor het oplossen van speciale gevallen  ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Validering van de financiële staten door de CFO vóór de vaststelling door het Bestuursorgaan",null,null,"Maak uw keuze"]
[null,"Niet naleven van fiscale regelgeving ","Maak uw keuze",{"$f":"IF(C9=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E9=\"Laag\",$F$141,IF(E9=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G9=\"Laag\",$H$141,IF(G9=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J9<=$I$141,\"Laag\",IF(J9<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D9*F9*H9","v":60},null,"Alle","x","x","x","x","x","x","ALGEMEEN","Kennis van de fiscale reglementering in hoofde van het betrokken personeel  (BTW Venn. B., PB, ..)  ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Beroep doen op een externe deskundige voor het opstellen van de BTW aangiften",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Beroep doen op een externe deskundige voor het oplossen van bijzondere zaken   (controle, bezwaar, …) ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Goedkeuring van de fiscale keuzes door het bestuursorgaan    ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Fiscale audit uitgevoerd door een derde ",null,null,"Maak uw keuze"]
[null,"Niet naleven van sociale regelgeving  ","Maak uw keuze",{"$f":"IF(C14=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E14=\"Laag\",$F$141,IF(E14=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G14=\"Laag\",$H$141,IF(G14=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J14<=$I$141,\"Laag\",IF(J14<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D14*F14*H14","v":60},null,"Alle","x","x","x","x","x","x","ALGEMEEN","Kennis van de fiscale reglementering in hoofde van het  personeel  belast met de lonen",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Beroep doen op een externe deskundige voor het opstellen van de loonbrieven en sociale documenten  ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Beroep doen op een externe deskundige voor het oplossen van bijzondere zaken   (controle, bezwaar, …) ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Bestaan van een volledig, bijgewerkt en juist arbeidsreglement ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Sociale audit uitgevoerd door een derde",null,null,"Maak uw keuze"]
[null,"Niet naleven van milieu regelgeving ","Maak uw keuze",{"$f":"IF(C19=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E19=\"Laag\",$F$141,IF(E19=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G19=\"Laag\",$H$141,IF(G19=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J19<=$I$141,\"Laag\",IF(J19<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D19*F19*H19","v":60},null,"Alle","x","x","x","x","x","x","ALGEMEEN","Bestaan van vergunningen (gebouw, uitbating, sociaal economisch, veiligheid, brandweer) ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Interne procedures inzake de kennis van milieu ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Procedures inzake beheersing van milieu-risicoi's (verzekering) ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Procedure inzake beheersing van de kennis van milieureglementering ",null,null,"Maak uw keuze"]
[null,"Niet naleven van andere regelgeving ","Maak uw keuze",{"$f":"IF(C23=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E23=\"Laag\",$F$141,IF(E23=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G23=\"Laag\",$H$141,IF(G23=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J23<=$I$141,\"Laag\",IF(J23<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D23*F23*H23","v":60},null,"Alle","x","x","x","x","x","x","ALGEMEEN","Procedures inzake beheersing van andere wet en regelgeving ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Procedures inzake beheersing van niet overeenstemming van wet en regelgeving ",null,null,"Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C25=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E25=\"Laag\",$F$141,IF(E25=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G25=\"Laag\",$H$141,IF(G25=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J25<=$I$141,\"Laag\",IF(J25<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D25*F25*H25","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Schattingen","Niet overeenstemming tussen de toegepaste waarederingsregels en het boekhoudrecht ","Maak uw keuze",{"$f":"IF(C26=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E26=\"Laag\",$F$141,IF(E26=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G26=\"Laag\",$H$141,IF(G26=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J26<=$I$141,\"Laag\",IF(J26<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D26*F26*H26","v":60},null,"Alle","x","x","x","x","x","x","ALGEMEEN","Procedures inzake de goedkeuring van de waarderingsregels door het bestuursorgaan ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Procedures inzake de regelmatige herziening van de waarderingsregels door het bestuursorgaan ",null,null,"Maak uw keuze"]
[null,"Niet naleven van de door het bestuursorgaan vastgelegde waarderingsregels ","Maak uw keuze",{"$f":"IF(C28=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E28=\"Laag\",$F$141,IF(E28=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G28=\"Laag\",$H$141,IF(G28=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J28<=$I$141,\"Laag\",IF(J28<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D28*F28*H28","v":60},null,"Alle","x","x","x","x","x","x","ALGEMEEN","Procedure inzake het nazicht van het toepassen van de waarderingsregels ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Goedkeuring van de jaarrekening en van de waarderingsregels door het beheersorgaan ",null,null,"Maak uw keuze"]
[null,"Foutief toegepaste of onredelijke schattingen ","Maak uw keuze",{"$f":"IF(C30=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E30=\"Laag\",$F$141,IF(E30=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G30=\"Laag\",$H$141,IF(G30=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J30<=$I$141,\"Laag\",IF(J30<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D30*F30*H30","v":60},null,"Alle",null,"x","x","x",null,"x","ALGEMEEN","Het bestaan van bepalingen in het boekhoudkundig referentiestelsel inzake schattingen  ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","De directie heeft de kennis omtrent de grootte van haar schattingen ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","De entiteit doet beroep op een deskundige om de schattingen te berekenen  ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Bestaan van een procedure inzake nazicht van de schattingen   ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Opvolging van de afloop van de schattingen in een volgende periode",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Vastsstelling van onregelmatigheden in de afloop van de schattingen ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Bestaan van procedures inzake regelmatig nazicht van de schattingsmethoden ",null,null,"Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C37=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E37=\"Laag\",$F$141,IF(E37=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G37=\"Laag\",$H$141,IF(G37=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J37<=$I$141,\"Laag\",IF(J37<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D37*F37*H37","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Voorzieningen","De vastgestelde risico's werden niet voorzien ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D38*F38*H38","v":60},null,"Alle","x","x",null,"x",null,null,"ALGEMEEN","De waarderingsregels dienen duidelijk opgesteld te worden door het bevoegde orgaan, bestendig en resultaatsonafhankelijk  ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Fictieve informatie betreffende hypotheses, onzekerheden, afwijkingen, aanwending van voorzieningen ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D39*F39*H39","v":60},null,"Alle","x","x",null,"x",null,null,"ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Voorziening strijdig met het boekhoudkundig refentiekader ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D40*F40*H40","v":60},null,"Alle","x","x",null,"x",null,null,"ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Tendens tot flatteren van de jaarcijfers   ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D41*F41*H41","v":60},null,"Alle","x","x",null,"x",null,null,"ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D42*F42*H42","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Transacties tussen verbonden partijen","Onvolledige identificatie van verbonden entiteiten en verrichtingen vanwege complexe structuren ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",60,null,"Alle","x","x",null,"x",null,"x","ALGEMEEN","Bestaan van interne controles om de transacties met gelieerde partijen te identificeren, te boeken en mede te delen aan de gelieerde partijen overeenkomstig het boekhoudkundig referentiestelsel ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Bestaan van transacties met verbonden ondernemingen buiten normale marktvoorwaarden ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",60,null,"Alle","x","x",null,"x",null,"x","ALGEMEEN","Bestaan van interne controles voor het toestaan en goedkeuren van transacties en belangrijke akkoorden met de gelieerde partijen  ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Systematische analyse van de transfertprijzen en documentatie van de intra-groep verrichtingen   ",null,null,"Maak uw keuze"]
[null,"Onwaarschijnlijkheden in de saldi van de verrichtingen met verbonden partijen ","Maak uw keuze",{"$f":"IF(C46=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E46=\"Laag\",$F$141,IF(E46=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G46=\"Laag\",$H$141,IF(G46=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J46<=$I$141,\"Laag\",IF(J46<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},60,null,"70\n60\n40\n44\n41\n48","x","x",null,"x",null,"x","ALGEMEEN","Periodieke afstemming van de saldi van de gelieerde partijen  ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C47=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E47=\"Laag\",$F$141,IF(E47=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G47=\"Laag\",$H$141,IF(G47=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J47<=$I$141,\"Laag\",IF(J47<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D47*F47*H47","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Rechten en verplichtingen","Foutieve informatie betreffende de rechten en verplichtingen ","Maak uw keuze",{"$f":"IF(C48=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E48=\"Laag\",$F$141,IF(E48=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G48=\"Laag\",$H$141,IF(G48=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J48<=$I$141,\"Laag\",IF(J48<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},60,null,"Alle","x","x",null,"x",null,null,"ALGEMEEN","Bestaan van procedures om verbintenissen te identifieren, documenteren en bekend te maken   ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","De entiteit doet beroep op een interne of externe jurist om verbintenissen op te volgen   ",null,null,"Maak uw keuze"]
[null,"Onvolledigheid van de opgenomen rechten en verplichtingen in de toelichting ","Maak uw keuze",{"$f":"IF(C50=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E50=\"Laag\",$F$141,IF(E50=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G50=\"Laag\",$H$141,IF(G50=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J50<=$I$141,\"Laag\",IF(J50<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},60,null,"Alle",null,"x",null,null,null,null,"ALGEMEEN","De entiteit beschikt over procedures inzake geschikte en periodiek geevalueerde verzekeringen mbt de risico's    ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","De entiteit houdt een inventaris van de rechten en verplichtingen  (leasing, banken, immo, garanties, waarborgen,…)",null,null,"Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C52=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E52=\"Laag\",$F$141,IF(E52=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G52=\"Laag\",$H$141,IF(G52=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J52<=$I$141,\"Laag\",IF(J52<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D52*F52*H52","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Diverse verrichtingen","Niet verantwoorde afsluitingsboekingen ","Maak uw keuze",{"$f":"IF(C53=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E53=\"Laag\",$F$141,IF(E53=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G53=\"Laag\",$H$141,IF(G53=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J53<=$I$141,\"Laag\",IF(J53<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D53*F53*H53","v":60},null,"Alle",null,"x",null,"x",null,null,"ALGEMEEN","Bestaan van procedures inzake de autorisatie van diverse verrichtingen (regelmatige en uitzonderlijke , normale en abnormale )",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Procedures inzake goedkeuring van diverse verrichtingen   ",null,null,"Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C55=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E55=\"Laag\",$F$141,IF(E55=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G55=\"Laag\",$H$141,IF(G55=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J55<=$I$141,\"Laag\",IF(J55<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D55*F55*H55","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Gebeurtenissen na einddatum","Niet weerhouden of ontbrekende informatie over gebeurtenissen na einddatum ","Maak uw keuze",{"$f":"IF(C56=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E56=\"Laag\",$F$141,IF(E56=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G56=\"Laag\",$H$141,IF(G56=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J56<=$I$141,\"Laag\",IF(J56<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D56*F56*H56","v":60},null,"45\n63","x","x",null,"x","x","x","ALGEMEEN","Bestaan van procedures inzake identificering van de gebeurtenissen na balansdatum  ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Opstellen van een budget of thesaurie forecast voor het volgend jaar   ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Opstellen van tussentijdse cijfers na de balansdatum   ",null,null,"Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C59=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E59=\"Laag\",$F$141,IF(E59=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G59=\"Laag\",$H$141,IF(G59=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J59<=$I$141,\"Laag\",IF(J59<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D59*F59*H59","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Deskundige","Niet passende werkzaamheden van een deskundige ","Maak uw keuze",{"$f":"IF(C60=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E60=\"Laag\",$F$141,IF(E60=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G60=\"Laag\",$H$141,IF(G60=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J60<=$I$141,\"Laag\",IF(J60<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D60*F60*H60","v":60},null,"45\n63","x","x",null,"x","x","x","ALGEMEEN","Bestaan vna procedures inzake de keuze van een deskundige (ter voorkoming van onafhankelijkheids problemen of belangen conflict) ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Bestaan van ondertekende overeenkomsten mbt de taakomschrijving, de vertrouwelijkheid, de rol en de verantwoordelijkheid van de deskundige ",null,null,"Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C62=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E62=\"Laag\",$F$141,IF(E62=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G62=\"Laag\",$H$141,IF(G62=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J62<=$I$141,\"Laag\",IF(J62<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D62*F62*H62","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Service organisatie","Belangrijke onwaarschijnlijkheden in de informatie van de service organisatie ","Maak uw keuze",{"$f":"IF(C63=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E63=\"Laag\",$F$141,IF(E63=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G63=\"Laag\",$H$141,IF(G63=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J63<=$I$141,\"Laag\",IF(J63<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D63*F63*H63","v":60},null,"16\n63",null,"x",null,"x",null,null,"ALGEMEEN","Bestaan van ondertekende overeenkomsten met de service organisatie mbt de taakomschrijving, de vertrouwelijkheid, de rol en de verantwoordelijkheid van de service organisatie   ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Bestaan van een controleprocedure en goedkeuring van de gegevens te verwerken door de service organisatie  ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Bestaan van controles binnen de service organisatie teneinde de kwaliteit van de prestaties te garanderen   ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Bestaan van een procedure inzake fraude het niet respect van wet- en regelgeving of een vastgestelde niet verbeterde onregelmatigheid ",null,null,"Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C67=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E67=\"Laag\",$F$141,IF(E67=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G67=\"Laag\",$H$141,IF(G67=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J67<=$I$141,\"Laag\",IF(J67<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D67*F67*H67","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Interne auditors","Onaangepaste werkzaamheden van de interne auditor ","Maak uw keuze",{"$f":"IF(C68=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E68=\"Laag\",$F$141,IF(E68=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G68=\"Laag\",$H$141,IF(G68=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J68<=$I$141,\"Laag\",IF(J68<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D68*F68*H68","v":60},null,"45\n63","x","x",null,"x","x","x","ALGEMEEN","Procedure inzake de opvolging van vaststellingen van de interne auditor  ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Betrokkenheid van de bestuursorgaan in de opvolging van de beslissingen inzake de interne audit  ",null,null,"Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","Bestaan van procedures gericht op het bewaren van de objectiviteit van de interne auditors   ",null,null,"Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",{"$f":"IF(C71=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E71=\"Laag\",$F$141,IF(E71=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G71=\"Laag\",$H$141,IF(G71=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J71<=$I$141,\"Laag\",IF(J71<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D71*F71*H71","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Eigen vermogen","De bewegingen van het Eigen vermogen stemmen niet overeen met werkelijke verrichtingen, de dividenden werden niet goedgekeurd door de AV en zijn niet conform het W.venn., de reserves zijn niet verantwoord, de voorzieningen weerspiegelen geen bestaand risico voor de entiteit","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D72*F72*H72","v":60},null,"1\n48\n41","x","x",null,"x","x",null,"ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Niet alle beslissingen van de AV werden geboekt (resultaatverdeling, kapitaalverhoging of vermindering, …)","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D73*F73*H73","v":60},null,"1\n48\n41","x","x",null,"x","x",null,"ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"De wijzigingen in het kapitaal werden niet conform de beslilssingen van de AV geboekt","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D74*F74*H74","v":60},null,"1\n48\n41","x","x",null,"x","x",null,"ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D75*F75*H75","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Subsidies","De subsidies voldoen niet aan de criteria om op te nemen in het eigen vermogen  ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D76*F76*H76","v":60},null,"15\n75\n74","x","x","x","x",null,null,"ALGEMEEN","Voor de boeking van de subsidies bestaat een goedkeuringsprocedure   ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ALGEMEEN","De subsidies worden verantwoord door een overeenkomst en zijn zeker  ",null,null,"Maak uw keuze"]
[null,"De meerjarige subsidies werden niet juist verdeeld over de boekjaren   ","Maak uw keuze",{"$f":"IF(C78=\"Ja\",$D$142,$D$141)","v":1},"Maak uw keuze",{"$f":"IF(E78=\"Laag\",$F$141,IF(E78=\"Gemiddeld\",$F$142,$F$143))","v":20},"Maak uw keuze",{"$f":"IF(G78=\"Laag\",$H$141,IF(G78=\"Gemiddeld\",$H$142,$H$143))","v":3},{"$f":"IF(J78<=$I$141,\"Laag\",IF(J78<=$I$142,\"Gemiddeld\",\"Hoog\"))","v":"Hoog"},{"$f":"+D78*F78*H78","v":60},null,"15\n75\n74","x","x","x","x","x","x","ALGEMEEN","Bestaan van een procedure van opvolging van de subsidies mbt de afloop in de volgende periode   ",null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Het bedrag van de geboekte subsidie stemt niet overeen met de verantwoordingsstukken  ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D79*F79*H79","v":60},null,"15\n75\n74",null,"x","x","x",null,"x","ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D80*F80*H80","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Andere vorderingen en schulden","De bewegingen stemmen niet overeen met verrichtingen, de bedragen zijn niet verantwoord   ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",60,null,"48\n41","x",null,null,null,null,null,"ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Imputerings- en waarderingsfouten in de overlopende rekeningen - fictieve verrichtingen  ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",60,null,"48\n41","x","x","x","x","x",null,"ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"De boekingen zijn niet conform het boekhoudrecht, vennootschapsrecht, fiscaal recht    ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",60,null,"48\n41","x","x",null,"x","x",null,"ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D84*F84*H84","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
["Management overide","Kan de directie documenten anti-dateren?  Kan zij wijzigingen aanbrengen tijdens de afsluitingswerkzaamheden. Kan zij onbewust of bewust boekhoudprincipes overtreden?","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",60,null,"Alle","x","x","x","x","x","x","ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Heeft de directie belang bij de manipulatie van de financiële staten (vergoeding gekoppeld aan de resultaten, persoonlijke borgstelling, discontinuïteit) ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",60,null,"Alle","x","x","x","x","x","x","ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Is de directie onverschillig bij de bewaking van de activa, bij de risico's van ontvreemding, bij  kleine overtredingen, bij cash transacties   ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D87*F87*H87","v":60},null,"Alle","x","x","x","x","x","x","ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Bestaat er een belangrijke persoonlijke betrokkenheid  van de directie zodat er een verwarring kan ontstaan tussen privé en professioneel patrimonium       ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D88*F88*H88","v":60},null,null,"x","x","x","x","x","x","ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Kan de persoonlijke situatie van de directie een belangrijke invloed uitoefenen op foutieve gedragingen  (belangrijke leningen, aangetaste moraal, meningsverschillen tusen de aandeelhouders, aversie voor belastingen) Is de entiteit bestuurd door één persoon of een kleine groep zonder controles  ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D89*F89*H89","v":60},null,null,"x","x","x","x","x","x","ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Kan de directie druk tot het plegen van fraude doorstaan (druk op doelstellingen, vergoedingen verbonden aan de resultaten, niet marktconforme transacties)","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D90*F90*H90","v":60},null,null,"x","x","x","x","x","x","ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Is de directie wisselend en met een complexe structuur (rotatie van belangrijke posten, ingewikkelde procedures)   ","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D91*F91*H91","v":60},null,null,"x","x","x","x","x","x","ALGEMEEN",null,null,null,"Maak uw keuze","Maak uw keuze"]
[null,"Andere (te bepalen)","Maak uw keuze",1,"Maak uw keuze",20,"Maak uw keuze",3,"Hoog",{"$f":"+D92*F92*H92","v":60},null,null,null,null,null,null,null,null,"ANDERE \n(te bepalen)",null,null,null,"Maak uw keuze","Maak uw keuze"]
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[null,null,"Fraude",null,"Invloed",null,"Waarschijnlijkheid",null,"Gecombineerd",null,null,null,null,null,null,null,null,null,null,null,null,null,"Contrôle","Résiduel"]
[null,null,"Ja",1,"Laag",5,null,1,10,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","Maak uw keuze"]
[null,null,"Neen",10,"Gemiddeld",10,null,2,20,null,null,null,null,null,null,null,null,null,null,null,null,null,"niet OK","Laag"]
[null,null,"Maak uw keuze",null,"Hoog",20,null,3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maak uw keuze","Gemiddeld "]
[null,null,null,null,"Maak uw keuze",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hoog"]