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InhoudHoofdstuk 1 Inleiding ..............................................................................................................................7§1.1 Aanleiding ................................................................................................................................7§1.2 Probleemstelling ..................................................................................................................... 10§1.3 Scope ...................................................................................................................................... 11§1.4 Aanpak onderzoek en leeswijzer ............................................................................................ 12Hoofdstuk 2 Eisen vanuit Europese wetgeving en toezicht ................................................................ 13§2.1 Eisen vanuit Europese douanewetgeving ................................................................................ 142.1.1 Authorised Economic Operator (AEO).............................................................................. 142.1.2 Toegelaten Geadresseerde en Toegelaten Afzender .......................................................... 172.1.3 Douane-entrepot ................................................................................................................. 202.1.4 Inschrijving in de administratie .......................................................................................... 202.1.5 Samenhang ......................................................................................................................... 212.1.6 Douanevereenvoudiging Self Assessment (DSA).............................................................. 222.1.7 Overige ontwikkelingen MCC ........................................................................................... 262.1.8 Analyse eisen afgeleid uit object ‘EC, wet- en regelgeving’ ............................................. 27§2.2 Toezicht .................................................................................................................................. 292.2.1 Toezicht vanuit het MCC ................................................................................................... 292.2.2 Horizontaal toezicht ........................................................................................................... 302.2.3 Eisen afgeleid uit het object ‘Toezicht’ ............................................................................. 32Hoofdstuk 3 Infor matiesystemen en risico’s ....................................................................................... 33§3.1 Informatiesystemen en beheersing van risico’s ...................................................................... 33§3.2 Risico’s en beheersing van risico’s ......................................................................................... 35§3.3 Informatiecriteria .................................................................................................................... 37Hoofdstuk 4 IT control framework ...................................................................................................... 40§4.1 Bepalen van de relevante Cobit-processen ............................................................................. 40§4.2 Vergelijking met IT-control framework SOx ......................................................................... 42§4.3 IT-control framework ............................................................................................................. 44Hoofdstuk 5 Validatie IT-control framework DSA ............................................................................ 53§5.1 Keuze onderzoeksmethode ..................................................................................................... 53§5.2 Brainstormsessie ..................................................................................................................... 53§5.3 Enquête intern ......................................................................................................................... 55§5.4 Enquête extern ........................................................................................................................ 56iii