‭ he meaning of leadership and accountability‬ T ‭Managing‬‭a‬‭household‬‭entails,‬‭among‬‭other‬‭things,‬‭that‬‭there‬‭are:‬‭ex‬ ‭ante‬‭judgments‬ ‭take‬ ‭place.‬ ‭This‬ ‭creates‬ ‭more‬ ‭and‬ ‭more‬ ‭needs‬ ‭in‬ ‭many‬ ‭situations‬ ‭indicators,‬ ‭which‬ ‭indicate something about future developments (so-called. „early warners‟).‬ ‭ he primary business process and the value cycle‬ T ‭below‬ ‭primary‬ ‭business‬ ‭process‬ ‭we‬ ‭mean‬ ‭the‬ ‭set‬ ‭of‬ ‭activities‬ ‭that‬ ‭must‬ ‭take‬ ‭place‬ ‭to‬ ‭achieve the stated objectives of the company concerned, insofar as those activities:‬ ‭-‬ ‭are not the result of the division of labor applied;‬ ‭-‬ D ‭ o not consist of judgment, decision-making or control, unless these activities‬ ‭are of an executive nature; and‬ ‭-‬ ‭Not consist of information provision (unless this is a core activity).‬ ‭ he primary business process is characterized by, among other things, a flow‬ ‭of‬ T ‭business‬‭, such as goods, money and claims (or a value‬‭cycle).‬ ‭ he significance of the administrative information management system for‬ T ‭managing a household‬ ‭The significance of an administrative information management system for managing a‬ ‭household – and therefore the objective of this system – can be summarized in one‬ ‭sentence:‬‭producing data that can be provided as information‬‭with the aim of‬ ‭s upporting the management and control of the household involved as optimally as‬ ‭possible‬‭.‬ I‭n the remainder of this summary we limit our attention to the formalized‬‭ongoing‬ ‭information needs‬‭.‬ ‭Classics of the trade‬ ‭T he classics of the AO profession are:‬ -‭ ‬ ‭-‬ ‭-‬ ‭-‬ ‭ alue cycle;‬ V ‭Typology;‬ ‭Separation of duties theory;‬ ‭(Internal control).‬ ‭ spects of the AO/IC to be assessed:‬ A ‭-‬ ‭Intent‬‭: The formal recording of the IC, for example‬‭in an AO/IC manual („soll‟).‬‭To‬ ‭exist‬‭: The‬ ‭-‬ ‭formal operation of the IC, for example evidenced by compliance with‬ ‭regulations procedures and instructions, visible by putting initials, etc.‬ ‭(„ist‟).‬ ‭-‬ ‭Operation‬‭: The material operation of the IC, as evidenced‬‭by analyses,‬ ‭explanations of differences, etc‬