Introduction ..................................................................................................................... 5
1.Data Analytics in Accountancy en Bedrijfskunde .............................................................. 5
Waarom focus op data analytics? ............................................................................... 5
Wat is data analytics? ................................................................................................ 6
Wat is Big Data?......................................................................................................... 6
Hoe verandert data-analyse het werk van accountants en financiële professionals? ...... 6
Financiële verslaggeving ..................................................................................... 6
Auditors ............................................................................................................. 7
Management accountants .................................................................................. 7
Het IMPACT model !! .................................................................................................. 7
Stap 1: Identify the questions .............................................................................. 8
Stap 2: Master the data (Hoofdstuk 2) .................................................................. 8
Stap 3: Perform the testplan (hoofdstuk 3) ............................................................ 9
Stap 4: Address and refine results (hoofdstuk 3) .................................................... 9
Stap 5: Communicate insights (hoofdstuk 4)......................................................... 9
Stap 6: Track outcomes (hoofdstuk 4)................................................................... 9
Welke data-analystische vaardigheden heb je nodig? ................................................... 9
Data Analytics tools .......................................................................................... 10
AI – chatGPT, Gemini, claude .................................................................................... 10
Hoe helpen AI-chatbots ons om betere vragen te stellen? .................................... 10
Welke meerwaarde biedt AI binnen data-analyse? .............................................. 10
2.Mastering the Data ...................................................................................................... 11
Twee kernvragen voor Data analytics: ........................................................................ 11
Een database begrijpen............................................................................................ 12
Extractie, Transformatie en Laden (ETL) ..................................................................... 12
Wat betekent het ETL-proces? ........................................................................... 12
SQL – Structured Query Language............................................................................. 13
Waarvoor gebruikt? ........................................................................................... 13
Wat is een SELECT-query? ................................................................................. 13
Introductie tot FROM: ....................................................................................... 14
Introductie tot WHERE: ..................................................................................... 14
Introductie tot ORDER BY .................................................................................. 15
Introductie tot Aliases ....................................................................................... 16
1
, Introductie tot JOIN ........................................................................................... 17
3.Analyseren van de resultaten ........................................................................................ 19
Descriptive Analytics ............................................................................................... 19
Summary statistics: ................................................................................... 19
Data reduction ................................................................................................. 20
**fuzzy matching .............................................................................................. 21
Jaccard similarity ....................................................................................... 21
Diagnostische Analyse ............................................................................................. 23
Profiling: het systematisch analyseren van afwijkingen ........................................ 23
Profiling in praktijk: Z-score......................................................................... 23
Profiling in praktijk: boxplots ....................................................................... 24
Andere vormen van profiling: variance analysis ............................................ 24
Andere vormen van profiling: Benford’s Law ................................................. 24
Clustering ........................................................................................................ 25
Applicatie van clustering ............................................................................ 25
Verschillende type cluster technieken ......................................................... 26
Hypothesis testing ............................................................................................ 26
Predicitive analytics ................................................................................................. 27
Kernbegrippen .................................................................................................. 27
Ordinary Least Squares (OLS) methode ....................................................... 27
Output analyseren: 3 essentiële checks ............................................................. 28
Outliers............................................................................................................ 28
Wat ermee doen voor predicitive models? ................................................... 29
LN transformaties ...................................................................................... 29
Model verder verfijnen ....................................................................................... 30
Valkuilen .......................................................................................................... 30
4.Communiceren van de resultaten ................................................................................. 30
Statistieken vs. visualisaties .............................................................................. 30
Kies de juiste visualisatie ......................................................................................... 31
Grafieken ................................................................................................................ 33
Een grafiek heeft niet altijd meerwaarde ............................................................. 34
Slechte grafieken: ...................................................................................... 34
Grafieken verfijnen ............................................................................................ 35
2
,6.Audit Analytics ............................................................................................................ 35
Audit? ..................................................................................................................... 35
Audit aanpak .................................................................................................... 36
Traditionele audit technieken: ..................................................................... 37
Hoe kan Audit Analytics helpen? ............................................................................... 37
Audit Analytical technieken: .............................................................................. 37
Descriptieve Analytics................................................................................ 38
Diagnostic Analytics .................................................................................. 39
Predicitive Analytics ................................................................................... 42
Prescriptive Analytics ................................................................................. 43
7.Managerial Analytics .................................................................................................... 44
IMPACT-model ........................................................................................................ 44
Identificeer de vraag ......................................................................................... 44
Master the Data ................................................................................................ 44
Perform the test plan &...................................................................................... 44
Digital Dashboards & Communicate (C & T) ........................................................ 47
Dashboard Design ..................................................................................... 47
Van eenvoudige dashboards naar strategie ......................................................... 47
Balance Scorecard (BSC) ........................................................................... 48
8.Financial Statement Analytics ...................................................................................... 50
Drie hoofd analyses ................................................................................................. 51
Ratios .............................................................................................................. 51
Voorbeelden van Ratio’s: ............................................................................ 52
De DuPont-Analyse .................................................................................... 53
Vertical Financial Statement Analysis................................................................. 53
Horizontal Financial Statement Analysis (Trend) ................................................. 54
Horizontale Analyse met een index ............................................................. 54
Visualiseren van Financiële data en trends ................................................................ 55
Sentimentanalyse: .................................................................................................. 55
Sentimentanalyse: een populaire toepassing van tekst mining ...................... 56
XBRL – digitalisering van financiële rapporten voor analyse ......................................... 56
Hoe werken XBRL Tags (tags, taxonomy en extensies) .......................................... 57
Datakwaliteitsproblemen bij XBRL ..................................................................... 57
3
, Gastles .......................................................................................................................... 58
Het instituut van de bedrijfsrevisoren (IBR) ................................................................ 58
Analytics in Auditing ................................................................................................ 59
Fase 2: Risico-analyse ...................................................................................... 59
Fase 3: planning ............................................................................................... 60
Fase 4: testen ................................................................................................... 60
Test 1: Omzet (three-way matching) ............................................................ 60
Test 2: Journal entry matching ..................................................................... 61
4
1.Data Analytics in Accountancy en Bedrijfskunde .............................................................. 5
Waarom focus op data analytics? ............................................................................... 5
Wat is data analytics? ................................................................................................ 6
Wat is Big Data?......................................................................................................... 6
Hoe verandert data-analyse het werk van accountants en financiële professionals? ...... 6
Financiële verslaggeving ..................................................................................... 6
Auditors ............................................................................................................. 7
Management accountants .................................................................................. 7
Het IMPACT model !! .................................................................................................. 7
Stap 1: Identify the questions .............................................................................. 8
Stap 2: Master the data (Hoofdstuk 2) .................................................................. 8
Stap 3: Perform the testplan (hoofdstuk 3) ............................................................ 9
Stap 4: Address and refine results (hoofdstuk 3) .................................................... 9
Stap 5: Communicate insights (hoofdstuk 4)......................................................... 9
Stap 6: Track outcomes (hoofdstuk 4)................................................................... 9
Welke data-analystische vaardigheden heb je nodig? ................................................... 9
Data Analytics tools .......................................................................................... 10
AI – chatGPT, Gemini, claude .................................................................................... 10
Hoe helpen AI-chatbots ons om betere vragen te stellen? .................................... 10
Welke meerwaarde biedt AI binnen data-analyse? .............................................. 10
2.Mastering the Data ...................................................................................................... 11
Twee kernvragen voor Data analytics: ........................................................................ 11
Een database begrijpen............................................................................................ 12
Extractie, Transformatie en Laden (ETL) ..................................................................... 12
Wat betekent het ETL-proces? ........................................................................... 12
SQL – Structured Query Language............................................................................. 13
Waarvoor gebruikt? ........................................................................................... 13
Wat is een SELECT-query? ................................................................................. 13
Introductie tot FROM: ....................................................................................... 14
Introductie tot WHERE: ..................................................................................... 14
Introductie tot ORDER BY .................................................................................. 15
Introductie tot Aliases ....................................................................................... 16
1
, Introductie tot JOIN ........................................................................................... 17
3.Analyseren van de resultaten ........................................................................................ 19
Descriptive Analytics ............................................................................................... 19
Summary statistics: ................................................................................... 19
Data reduction ................................................................................................. 20
**fuzzy matching .............................................................................................. 21
Jaccard similarity ....................................................................................... 21
Diagnostische Analyse ............................................................................................. 23
Profiling: het systematisch analyseren van afwijkingen ........................................ 23
Profiling in praktijk: Z-score......................................................................... 23
Profiling in praktijk: boxplots ....................................................................... 24
Andere vormen van profiling: variance analysis ............................................ 24
Andere vormen van profiling: Benford’s Law ................................................. 24
Clustering ........................................................................................................ 25
Applicatie van clustering ............................................................................ 25
Verschillende type cluster technieken ......................................................... 26
Hypothesis testing ............................................................................................ 26
Predicitive analytics ................................................................................................. 27
Kernbegrippen .................................................................................................. 27
Ordinary Least Squares (OLS) methode ....................................................... 27
Output analyseren: 3 essentiële checks ............................................................. 28
Outliers............................................................................................................ 28
Wat ermee doen voor predicitive models? ................................................... 29
LN transformaties ...................................................................................... 29
Model verder verfijnen ....................................................................................... 30
Valkuilen .......................................................................................................... 30
4.Communiceren van de resultaten ................................................................................. 30
Statistieken vs. visualisaties .............................................................................. 30
Kies de juiste visualisatie ......................................................................................... 31
Grafieken ................................................................................................................ 33
Een grafiek heeft niet altijd meerwaarde ............................................................. 34
Slechte grafieken: ...................................................................................... 34
Grafieken verfijnen ............................................................................................ 35
2
,6.Audit Analytics ............................................................................................................ 35
Audit? ..................................................................................................................... 35
Audit aanpak .................................................................................................... 36
Traditionele audit technieken: ..................................................................... 37
Hoe kan Audit Analytics helpen? ............................................................................... 37
Audit Analytical technieken: .............................................................................. 37
Descriptieve Analytics................................................................................ 38
Diagnostic Analytics .................................................................................. 39
Predicitive Analytics ................................................................................... 42
Prescriptive Analytics ................................................................................. 43
7.Managerial Analytics .................................................................................................... 44
IMPACT-model ........................................................................................................ 44
Identificeer de vraag ......................................................................................... 44
Master the Data ................................................................................................ 44
Perform the test plan &...................................................................................... 44
Digital Dashboards & Communicate (C & T) ........................................................ 47
Dashboard Design ..................................................................................... 47
Van eenvoudige dashboards naar strategie ......................................................... 47
Balance Scorecard (BSC) ........................................................................... 48
8.Financial Statement Analytics ...................................................................................... 50
Drie hoofd analyses ................................................................................................. 51
Ratios .............................................................................................................. 51
Voorbeelden van Ratio’s: ............................................................................ 52
De DuPont-Analyse .................................................................................... 53
Vertical Financial Statement Analysis................................................................. 53
Horizontal Financial Statement Analysis (Trend) ................................................. 54
Horizontale Analyse met een index ............................................................. 54
Visualiseren van Financiële data en trends ................................................................ 55
Sentimentanalyse: .................................................................................................. 55
Sentimentanalyse: een populaire toepassing van tekst mining ...................... 56
XBRL – digitalisering van financiële rapporten voor analyse ......................................... 56
Hoe werken XBRL Tags (tags, taxonomy en extensies) .......................................... 57
Datakwaliteitsproblemen bij XBRL ..................................................................... 57
3
, Gastles .......................................................................................................................... 58
Het instituut van de bedrijfsrevisoren (IBR) ................................................................ 58
Analytics in Auditing ................................................................................................ 59
Fase 2: Risico-analyse ...................................................................................... 59
Fase 3: planning ............................................................................................... 60
Fase 4: testen ................................................................................................... 60
Test 1: Omzet (three-way matching) ............................................................ 60
Test 2: Journal entry matching ..................................................................... 61
4
