Temme Sikkema

Temme Sikkema serves as an Assistant Professor of Auditing at the Department of Accounting and Auditing, Faculty of Economics and Business, University of Groningen. A chartered accountant and IT auditor since 1996, he specializes in assurance services for IT systems, with dual expertise in financial auditing and technology risk management across both private and public sectors.

Education

• Postdoctoral IT-audit (Vrije Universiteit Amsterdam, 1999-2000)
• Postdoctoral Chartered Accountant (University of Groningen, 1996-1998)
• Doctoraal in Business Economics (University of Groningen, 1990-1996)

Research Focus
Sikkema's work bridges academic theory and professional practice in assurance frameworks. His core expertise includes:

• Integration of financial and IT auditing methodologies
• Risk management for regulatory compliance
• Assurance standards for outsourcing (ISAE 3402)
• Information security controls (ISO 27001)
• Audit practices in SME and government contexts

Professional Activities

• Independent Chartered Accountant/IT Auditor (2015–present)
• Board of Commissioners, N.V. Mercurius Insurance
• Advisor for Bencom Group B.V. (energy comparison services)

His university role coexists with active industry engagement, particularly in outsourcing assurance and cybersecurity auditing for government organizations.