Suchergebnisse

• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Questionnaire Results

  Thomas Henschel

  …, information technology, auditing/consulting/training (briefly “auditing”) and trade/service/logistics (briefly “trade”) constitute the major part of SMEs in… …: Components (Q 1.7a*) and Time Horizon (Q 1.7b). Versus Industrial Sector (Q 1.1) Industrial sector Construc- tion Engineer- ing IT Auditing Trade Total Rk… …firms are leading (c. 30%). Questionnaire Results 104 The auditing sector is clearly dominating, with about 1/3 applying the BSC. Engineering is also… …4.7, the IT and auditing sectors are leading; both work with knowledge management to about 1/3. The general use of instruments of performance management… …Auditing Trade Total Rk. Balanced Scorecard (Q 3.1) Used 5 6.3% 19 19.0% 6 15.0% 9 31.0% 2 5.1% 41 14.2% 3 Used for risk man. 5 6.3% 8 8.0% 4 10.0% 4… …IT Auditing Trade Total Rk. Strategic risks 50 56.8% 58 55.8% 27 67.5% 23 74.2% 22 57.9% 180 59.8% 2 Market risks 51 58.0% 83 79.8% 29 72.5% 23 74.2%… …for market risks and business process risks. Within the engineering, information technol- ogy and auditing sectors, market risk are identified to nearly… …percentage). All sectors show decreasing percentage with in- creasing time horizon, except for auditing; here the horizon of 5 years is a positive outlier (and… …. Versus Industrial Sector (Q 1.1) Industrial sector Construc- tion Engineer- ing IT Auditing Trade Total Rk. Frequency Every year 11 12.9% 22 21.6% 5… …Reporting: Informing Board of Directors (Q 2.6a). Versus Industrial Sector (Q 1.1) Industrial sector Construc- tion Engineer- ing IT Auditing Trade Total…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Conclusion

  Thomas Henschel

  …, information technology or auditing have already made stronger efforts on risk management. In contrast to that, the sectors construction and trade are rather… …management in SMEs. Especially small and medium-sized firms expect from professional bodies not only the prepar- ing or the auditing of the annual financial… …auditing and partly in engineering. They concentrate on market niches. As a rule, their competitors are larger firms. The largest challenge for analysers is… …management have been deduced from the literature analysis and the author’s own work experience in the auditing and consulting sector. They are also sup- ported…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Interview Results

  Thomas Henschel

  …the Scorecard via the intranet.” An owner-manager, being a chartered accountant, noted: No. 37 (small auditing firm): “Vision and strategy have been…
• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Introduction

  Thomas Henschel

  …engineering – information technology – auditing, consulting and training – trade, service and logistics. The present work will deal with just these five main…
• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Research Methodology and Research Design

  Thomas Henschel

  …Main issues Research questions Subject descriptors: turnover, number of employ- ees, industry, legal form, inde- pendence criterion, auditing of…