From Assessments to Auditing

500 Exclusive of VAT

This module consists of an introductory text followed by the various digital learning activities. The compulsory and recommended literature is included under “Literature”. The “how question” concerns a further elaboration of Auditing in the Privacy & Security Accounting (PSA) methodology.

Insight is given into the meaning of being able to determine the effective operation of automated processes. From the International Standards for Accountants a connection is made with the role of the Accountant / Auditor.

A link is made to the ingredients from the training, which all contribute to the controller taking responsibility. Based on the existing procedure for issuing a declaration for service processes by a service organization in the ISAE 3402 type 2 statement, we bridge the gap to the way in which the controller himself can demonstrate his Accountability in his ‘Declaration of Accountability’ for his organization. . The trajectory from “Notion of Accountability” to “Declaration of Accountability”.



  • Introduction;
  • Accounting standards;
  • Making the Controller accountable;
  • AO / IC level 3 control scope;
  • Control & Evidence; and
  • System of GAAGNs.


After registration you will have direct access to the training (module) in the training portal of Duthler Academy. Here you can also register for a workshop of your choice.

(Online) Start:

  • June 23, 2021.

The self-study takes about 16 hours, the workshop takes about 4 hours and the final exam takes about 2 hours.


The total costs for the module are € 500 (excluding VAT and per person).

Duthler Academy works with several platforms:

Private individuals and government institutions are exempt from VAT.