Suchergebnisse

• eBook-Kapitel aus dem Buch Digitale Datenanalyse, Interne Revision und Wirtschaftsprüfung

  Statistische Datenanalyse in der Jahresabschlussprüfung zur Nutzung quantitativer Verfahren bei analytischen Prüfungshandlungen

  Ernst-Rudolf Töller, Frank Gerber
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Personal Background of Respondents

  European Confederation of Institutes of Internal Auditing

  …, Portugal, Spain, Sweden and Switzerland; • a high percentage of respondents with an auditing major in Cyprus, Netherlands, Norway, Portugal and Spain; • a… …auditing major in Belgium, Cyprus, Netherlands, Norway and Portugal; • a high percentage of respondents with a law major in France and Poland; • a high… …Arts and Humanities Auditing Computer Science Economics Engineering Finance General Business / Management Information Systems Internal… …Auditing Law Mathematics / Statistics Science / Technical Field Other No Degree A us tr ia 96 32 .3 1. 0 13 .5 8. 3 9. 4 1. 0 14 .6 36… …auditing and public accounting are the most common professional qualifications. When comparing all 21 countries, we notice • a high percentage of… …internal auditing qualifications in Belgium, Estonia, Germa- ny, Greece, Netherlands, Norway and UK & Ireland; • a high percentage of information systems… …auditing qualifications in Netherlands, Norway, Sweden and UK & Ireland; • a high percentage of government auditing qualifications in Bulgaria, Czech Re-… …in Belgium, Cyprus and Turkey; • a high percentage of financial services auditing qualifications in Estonia, Finland and Romania; • a high… …pp ly . Ta bl e 5: Pr of es si on al Q ua lif ic at io ns (% ) C ou nt ry Total Number of Respondents Internal Auditing… …Information Systems Auditing Government Auditing Control Self- Assessment Public Accounting Management / General Accounting Accounting –…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Organizational Characteristics

  European Confederation of Institutes of Internal Auditing
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Function

  European Confederation of Institutes of Internal Auditing

  …for the Professional Practice of Internal Auditing is a key factor for your Internal Audit Function to add value to the governance process. n… …with The IIA’s International Standards for the Professional Practice of Internal Auditing is a key factor for your Internal Audit Function to add value…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …Audit Assistance Health, Safety and Environment Financial Auditing Information Risk Assessment Information Technology Department Assessment… …(24%); • Financial Auditing (23%); • Quality assessment of internal audit activity (15%); • Quality / ISO audits (10%). When comparing all 21 countries… …and Poland; • a high percentage of outsourcing of financial auditing in Estonia, Netherlands and Norway; • a high percentage of outsourcing of… …Mergers Enterprise Risk Management Ethics Audits External Audit Assistance Health, Safety and Environment Financial Auditing Information Risk… …financial auditing in Austria, Cyprus and Germany; • a high percentage of co-sourcing of information risk assessments in Austria, Fin- land and Spain; • a…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Auditing Standards

  European Confederation of Institutes of Internal Auditing

  …75 5 Internal Auditing Standards In the fifth section of the questionnaire, all respondents were asked whether they use the IIA Standards (in whole… …38 89.5 Spain 254 78.7 Sweden 67 85.1 Switzerland 33 97.0 Turkey 65 66.2 UK & Ireland 279 79.6 Total 2,504 79.5 5 Internal Auditing Standards 76… …(92%); • AS 1200 Proficiency and Due Professional Care (90%); • AS 1000 Purpose, Authority and Responsibilities (90%). 5 Internal Auditing Standards… …Auditing Standards 80 Note that the number of respondents per country is only given for the first Standard as there are very slight differences for the… …(87%); • PA 1000 Purpose, Authority and Responsibilities (87%); • PA 1200 Proficiency and due Professional Care (86%). 5 Internal Auditing Standards… …1300 in Austria, Ger- many and Turkey. 5 Internal Auditing Standards 84 Table 41: Compliance with Standard 1300 (%) Country To ta l N um be r… …Overall average 2,120 6.4 23.2 6.5 0.9 0.8 41.5 11.7 8.9 100.0 5 Internal Auditing Standards 86 When comparing the 21 countries, we notice: • a high… …47.0 7.9 13.2 100.0 5 Internal Auditing Standards 88 Comparing the results between all 21 countries reveals: • a high percentage of external…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …, Estonia, Finland, France and UK & Ireland; • a high percentage of financial auditing in Austria, Cyprus, Germany, Switzer- land and UK & Ireland; • a… …Assistance Health. Safety and Environment Financial Auditing Information Risk Assessment A us tr ia 83 50 .6 42 .2 41 .0 71 .1 4. 8 32 .5 18…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Tools, Skills and Competencies

  European Confederation of Institutes of Internal Auditing

  …auditing in Austria, Bulgaria, Ger- many, Greece and Turkey; • a high current use of Control Self Assessment in Czech Republic, Estonia, Tur- key, Poland… …Techniques in Bulgaria, Cyprus and Romania; • a high increase in the planned use of continuous / real-time auditing in Bulgaria, Romania and Turkey; • a high… …knowledge areas are: • Auditing (average score of 4.58) except in Austria, France and Germany; • Internal auditing standards (average score of 4.02) except…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Emerging Issues

  European Confederation of Institutes of Internal Auditing

  …. Internal auditing is required by law or regulation where the organization is based. b. Internal auditors in the organization have an advisory role in… …: • a high percentage for a requirement by law or regulation to have internal auditing (currently apply and likely to apply in the next 3 years) in… …in operational auditing in Bulgaria, Portugal, Romania and Turkey. 8.2 Changes in the Role of the Internal Audit Function 129 Table 57: Changes… …financial processes Risk management Governance Regulatory compliance Operational auditing In cr ea se D ec re as e In cr ea se D ec re as e…

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• eBook-Kapitel aus dem Buch Anforderungen an die Interne Revision

  Berufsgrundsätze der Internen Revision – Ethik, Moral, Verantwortung.

  Prof. Dr. Prof. h.c. Dr. h.c. Wolfgang Lück

  …: „Internal Auditing is an independent, objective assurance and consulting acti- vity designed to add value and improve an organization’s operations. It helps… …Definition von Internal Auditing in Abstim- mung mit dem Österreichischen Institut für Interne Revision (IIRÖ), Wien und mit dem Schweizerischen Verband für… …2001. S. 26. 21 Kodex der Berufsethik Auditing“ und der „Statements on Internal Auditing Standards“ des Institute of Internal Auditors (IIA)… …cul- ture in the profession of internal au- diting. Internal auditing is an independent, objective assurance and consulting activity designed to add… …for the profession of inter- nal auditing, founded as it is on the trust placed in its objective assuran- ce about risk management, control… …, Verantwortung and governance. The institute’s Code of Ethics extends beyond the definiti- on of internal auditing to include two essential components: 1… …. Principles that are relevant to the profession and practice of inter- nal auditing; 2. Rules of Conduct that describe behavior norms expected of inter- nal… …fications, and those who provide in- ternal auditing services within the definition of internal auditing. Applicability and Enforcement This Code of Ethics… …applies to both individuals and entities that provide auditing services. For institute members and recipients of or candidates for IIA professional… …Ethik, Moral, Verantwortung Competency Internal auditors apply the knowled- ge, skills, and experience needed in the performance of internal auditing…

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