Suchergebnisse

• eBook-Kapitel aus dem Buch BilMoG und Interne Revision

  Die Auswirkungen des BilMoG auf die Corporate Governance

  DIIR – Deutsches Institut für Interne Revision e. V., Alexander Hofem, Jenny Kohlepp, Simone Krines, u.a.

  …. 43 Vgl. Committee of Sponsoring Organizations of the Treadway Commission, Inter- nal Control – Integrated Framework (1994), S. 88. 44 Vgl. MaRisk BT…
• eBook-Kapitel aus dem Buch Controlling und Corporate Governance-Anforderungen

  Zusammenarbeit von Abschlussprüfung und Controlling im Rahmen der internationalen Rechnungslegung

  Dirk Simons, Dennis Voeller

  …of the quality of the internal control, if a targe- ted cooperation is achieved between the external auditor …, the [Audit & Risk… …Wirtschaftsprüfer lediglich Plausibilität und Widerspruchsfreiheit der Risikobewertung hinterfragt,26 während das Control- ling im Rahmen seiner Beratungsfunktion… …: Controlling, 5. Aufl., Stuttgart. Küpper, H.-U./Weber, J./Zünd, A. (1990): Zum Verständnis und Selbstverständnis des Control- ling, Zeitschrift für… …and internal control strength, The Accounting Review 82, S. 427-457. Penman, S.H. (2007): Financial reporting quality: is fair value a plus or a…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Canada as “just in time” suppliers for distributors. These just in time operations were not under the control of the distributors; the number of…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Internal Control, Hoboken/New Jersey 2006, p. 159 Krishnan, Sudha: Revenue Recognition Fraud or Error – The Case of MicroStrategy, Inc…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 14: Dynegy (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …ultimately given a 15-month prison term. Helen Sharkey, a mem- ber of Dynegy’s risk control and deal structure group, had to spend 30 days in jail. The third…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 22: Symbol Technologies (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …: Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control, Hoboken/New Jersey 2006, pp. 152–155 Securities and…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 26: Juergen Schneider (Germany, 1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …face of failure. Juergen Schneider had kept close control of his property holdings. Because the Schneider group was organized as a limited liability…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …simple. Some 300 drilling systems did actually exist, but indi- vidual machines were sold and re-leased several times over (to companies under the control…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Efficient Risk Management in Leasing Companies

  Prof. Dr. Fikret Hadžiæ, Amir Softiæ

  …have been faced with, primarily rental subject risk, and activities and measures of its identification, quan- tification, control and risk protection… …management and the forming of reserves is assurance of ade- quate control and quality assessment of receivables, using certain criteria and tools. In that way… …management control. The basic process should consist of three phases: – Approval of the leasing service, – Checking documentation, booking and… …implementation. Experi- ence gained by the most developed financial groups showed that for an efficient and adequately control process (which needs to be in…

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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Governance Works, in Principle

  Neil Baker

  …commitment to open such dialogue,” it said. The financial firms that had the best control over their balance sheet growth and liquidity needs were those that…