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IT assurance in a digital age: “De noodzaak tot zekerheid is groter dan ooit”
Rob FijnemanHead of Advisory KPMG - Professor IT-auditing Tilburg University—Amstelveen, 29 maart 2019
2© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Technology en assurance
Verleden
Heden Toekomst
Technology altijd in “Beta” geeft een eeuwigdurende beweging aan assurance!
3© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
We hebben een sterk fundament
1 Gespecialiseerde kennis vanuit jaarrekeningcontrole als startpunt
2 Gestart in 1973 bij KPMG als A&C-discipline
3 Focus op financiële gegevens: betrouwbaarheid en continuïteit
4 We hebben ruim 45 jaar op de teller staan
5 Onze kennis en kunde omvat Audit/Assurance en advies
6 We bestrijken de volledige technologie levenscyclus, gericht op alle kwaliteitsaspecten en vele belanghebbenden
4© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Maar kennen ook uitdagingen: hoe verbinden we de klant, de expertise en de uitkomst
de klantwereld
boodschap
onderzoeksvrageninterviews houdenonderzoek doen
op internet zoekennadenken etc.
de expertisewereld
klantvraag
de rapport-/presentatiewereld
uitkomst
5© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Gebasteerd op principes van Maister
TA = ( Credibility x reliability x Intimacy ) / Self interest
Trusted advisor concept (ook relevant voor IT-auditors)
6© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
We staan vandaag op een kruispunt
Wat is op orde
― We hebben een licentie om te acteren als IT-auditors
― We hebben educatie, accreditaties en standaarden
― We hebben een beroepsorganisatie NOREA ― Er is een enorme klantvraag naar
technologie-zekerheden― Opleidingen van IT-auditing zitten wederom in
de lift (veel deelnemers)― We innoveren onze diensten
Onze uitdagingen zijn o.a.
― Worden we herkend als relevant om technologie-uitdagingen te mitigeren?
― Zijn we relevant op RvB/RvC-niveau?― Hebben we voldoende diepgaande
technologie-kennis?― Kunnen we de compliance focus oplossen?― Zijn we te voorzichtig met onze uitspraken?
7© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
De reis gaat verder…
― Technologie blijft zich exponentieel ontwikkelen.― Alles is verbonden (anytime, anyplace, anywhere): privé en zakelijk, logistiek en
financieel, ketens in plaats van losse entiteiten― Platforms dicteren de markt, de macht van instituten raakt naar de achtergrond― WEF Risk report 2019 positioneert Cyber onveiligheid en verlies van
data/discontinuïteit wederom in top risico register― ………
Enkele slides zijn ontleend aan een inleiding van professor Erik Vermeulen, hoogleraar Business en Financial Law, Tilburg University
8© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
1980 1990 2000 2010 2020 2025
PC InternetSocial Media
Platforms
YOU ARE
HERE
Artificial Intelligence
Blockchain
IoT
Robotics
Quantum Computing
9© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Faster Accurate
Personalized
10© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Self-expression /
Everyone is an Entrepreneur
ConvenienceConnectivity Choice
11© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
There will be fewer and fewer jobs
12© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Solution
Ideas Models Theories Paradigms
Past Expenrience
Traditional WorldUncertain 'Digital' World
?
13© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Uncertain 'Digital' World
Solution
Past Expenrience
Traditional World
Creativity
Co-CreationBuild collaborative“environments”Re-think traditional “roles”Master the Art of StorytellingAdapt Education to the Digital Age
Solution
=
14© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Ida Auken (11 November 2016)
15© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Platforms are eating and integrating the world
HumanResources
SecurityFinance
Customer Service
IT Service Management
IT Operations
Management
CHRO
CFO
COO CIO
CISO
• Extreme Automation
• Extreme Automation
• Extreme Personalization
• Extreme Interaction
• Extreme Real Time
• Extreme Value
16© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Platforms, potential impact for Governance and Assurance
HumanResources
SecurityFinance
Customer Service
IT Service Management
IT Operations
Management
• Continuous monitoring Cyber Risk and Security Controls
• Breach and Loss Event Monitoring
• HR Governance Policy acknowledgments at time of onboarding
• Define Governance for Cloud Environments
• Continuously monitor Operational IT Controls andRisk
• Continuously monitor Privacy Controls and Privacy Risk
• Market Conduct Risk & Compliance
• Continuously monitor Key Financial Controls
• Continuously monitor IT Controls (I.e. Change Management)
• Continuously monitor IT Risk (I.e. Application Risk)
CHRO
CFO
COO CIO
CISO
17© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
Hoe nu verder…..
― Assurance van algoritmes― Assurance over data kwaliteit― Assurance over technologie governance modellen in het ecosysteem― Assurance met voorspellende waarde
Er zijn meer kansen dan bedreigingen, hopelijk hebben we ook meer sterktes dan zwaktes. We kunnen onze eigen ‘SWOT analyse’ verbeteren.
18© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved.
1 Relevant blijven (deskundigheid centraal stellen)
2 Duidelijk zijn over onze kern competenties (common body of knowledge, zie NOREA- beroepsprofiel)
3 Handen uit de mouwen steken
4 Snelle innovatie toepassen
5 Ontwerpen van nieuwe assurance modellen en standaarden
Wat staat ons te doen…..
19© 2019 KPMG Advisory N.V., registered with the trade register in the Netherlands under number 33263682, is a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (‘KPMG International’), a Swiss entity. All rights reserved. 19© 2019 KPMG Advisory N.V., ingeschreven bij het handelsregister in Nederland onder nummer 33263682, is lid van het KPMG-netwerk van zelfstandige ondernemingen die verbonden zijn aan KPMG International Cooperative (‘KPMG International’), een Zwitserse entiteit. Alle rechten voorbehouden.
We kunnen een grotere rol spelen dan de afgelopen 45 jaar…..
― Vertrouwen en groei― Regievoering door de IT-auditor in
multidisciplinaire teams
Er is een IT-audit toekomst ook nà Jaap van Beek
Prof. Dr. Rob Fijneman RE RA
Lid raad van bestuur KPMG, Head of AdvisoryHoogleraar IT-auditing Tilburg University
Contactgegevens
KPMG on social media KPMG app
De naam KPMG en het logo zijn geregistreerde merken van KPMG International.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.
© 2019 KPMG Advisory N.V., ingeschreven bij het handelsregister in Nederland onder nummer 33263682, is lid van het KPMG-netwerk van zelfstandige ondernemingen die verbonden zijn aan KPMG International Cooperative (‘KPMG International’), een Zwitserse entiteit. Alle rechten voorbehouden.
