The STUDIOAMS - Contemporary Public Audit Amsterdam - methodology is borne by the audit risk model enriched with academic variables.



The variables are considered as (academic) sources of auditor's professional judgement when rendering professional services and contributing to the STUDIOAMS social programs.

"αIR * γCR * βDR = ACR"

α covers Liberal Arts, γ Behaviorism and β (Information Technology) Science.

Different perspectives apply, including but not limited to:

STUDIOAMS' mission of encouraging:

- α - Trust,
- γ - Design, and
- β - Transparency;

The auditors' social relevance definition as per the Royal NBA's Reform Plan, i.e.

Signaling risks at organisations in the areas of:

- α - sustainability & non-going concern,
- γ - fraud,
- β - non-compliance laws and regulation; and

Providing audit-comfort on:

- α - business integrity,
- γ - good-behaviour, and
- β - information.


The Royal NBA's ("heart & core") Faculty "ECG":

- α - Ethics ("Ethiek")
- γ - Culture ("Cultuur"), and
- β - Behaviour ("Gedrag").

The design of an organisation, i.e. 3 lines of defence model (GRC including IA):

- α - Governance,
- γ - Risk, Compliance and
- β - Internal Audit.

The Fraud (or Fairness -inversed-) Triangle:

- α - Rationalization,
- γ - Pressure and
- β - Opportunity.


All in spirit of the concept of "Mens Sana In Corpore Sano Amsterdam" (meaning "a healthy mind in a healthy body")