Suchergebnisse

• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2023

  Aus der Arbeit des DIIR

  …Umsetzung in den Internen Revisionen wird bis Ende 2024 erwartet. Risk in Focus wird global Die jährliche Studie Risk in Focus zu den wichtigsten Risiken… …Zhao Außerdem hat • Sonja Vogelsberg, Deutsche Welthungerhilfe e. V. die Certification in Risk Management Assurance (CRMA) erworben. Allen Zertifizierten…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 4/2023

  Aus der Arbeit des DIIR

  …DIIRintern Aus der Arbeit des DIIR Aus der Arbeit des DIIR Risk in Focus 2024: Hot Topics für die Interne Revision Die jährliche Studie Risk in Focus… …Thorsten Klug • Andre Ludwig, Protiviti GmbH Außerdem hat • Daniel Haase, Volkswagen Financial Services AG die Certification in Risk Management Assurance…

• Gleißner: Prüfung des Risikomanagementsystems

  …Eintrittswahrscheinlichkeit und Schadenshöhe und die Darstellung der Ergebnisse in einer Risk Map ist schlichter Unfug. Die meisten wesentlichen Risiken, wie z.B… …Betriebswirtschaft, insb. Risikomanagement, an der Technischen Universität Dresden. Er ist Mitglied des Beirats der Risk Management Association e. V. und Autor…

• The Real Economy – Global Edition Volume 17

  Joe Brusuelas, Brendan Quirk, Dr. Suresh Surana

  …first few months of 2016, risk appetite in global asset markets and international financial conditions turned decisively negative as investors began… …more unsettling has been the re-emergence of challenges to large globally-active banks and increasing policy risk in the developed world. Middle Market… …with some risk to both revenue growth and earnings growth. In the RSM US year-ahead forecast (http://rsmus.com/ pdf_download/tre_december_2015.pdf), we… …outlined how, on a global basis, there was an increasing risk that growth would slow well below 3 percent due to knock-on effects in emerging-market… …economies and the oil-producing Middle Eastern and North African (MENA) countries. This risk is directly related to the demand deceleration in China and the… …European Union, financial and policy conditions are coalescing in a way that may prove worse than the risk surrounding the potential Greek exit of the… …economy out of a growth recession. In addition, given the policy debate in the United States, there is increasing political risk associated with the 2016… …elections that could disrupt regional and global trade. 4 | M AY 2 0 1 6 The following four areas represent the greatest risk to global growth during the next… …that it will choose growth via lower rates and a cheaper currency, which runs the risk of causing an increase in capital outflows and further drain the… …than the 3.8 percent implied by the non-deliverable forward market, this runs the risk of a major disruption in competitiveness and global trade. 240 230…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2013

  Aus der Arbeit des DIIR

  …in Risk Manage ment Assurance Ab 1. Juli 2013 wird das neue Examen zum Erwerb dieser Zertifizierung eingeführt. Die Anmeldeformulare werden zurzeit…
• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Questionnaire Results

  Thomas Henschel

  …and the implementation of risk management in German small to medium-sized enterprises. In a first approach, the current state of risk management has… …results of the essentially descriptive examinations are used to develop a “scoring” ap- proach, which shall help to estimate the sophistication of risk… …management systems (Section 4.4). To validate the self-developed scoring of “risk man- agement practices,” the questionnaire results will be analysed by… …Firstly, the “basic variables” of the questionnaire sample is studied (Section 4.2.1). Then business planning, the pivotal element of a comprehensive risk… …management approach, is discussed (Section 4.2.2). As a first step toward the main topic of risk management, the univariate analysis reports on early warn- ing… …satisfactory. The average response rate of empirical studies on SME risk management practices goes from 8% to 17% (see Consultation and Research Center of the… …ICAEW, 2005, pp. 6–7; Clink, 2001, p. 90). Questionnaire Results 98 4.2.2 Business Planning as a Base for Risk Management As emphasized in the… …literature review (see Section 2.3), a well-developed business planning is seen as an essential instrument for a holistic risk man- agement. Since there are… …not well-developed (see the Appendix F, Question 1.8). 4.2.3 Early Warning Systems for Risk Identification To approach the subject of risk management… …whether they even may overestimate the capability of their risk management efforts. 4.3 Bivariate Analysis In the following sections, selected…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2020

  Aus der Arbeit des DIIR

  …. Andy-Bruno Ungureanu, Hochtief AG • Markus Zeitler Certification in Risk Management Assurance (CRMA) Das Institute of Internal Auditors (IIA) bietet Internen… …das IIA die Certification in Risk Management Assurance (CRMA) anbieten und durchführen. In der Prüfung wird es aber Veränderungen geben (Fragen auf…
• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Interview Results

  Thomas Henschel

  …indicated in Chapter 3, the research interviews particu- larly investigated the influence of management behaviour on the risk man- agement in SMEs. Section… …5.2 explores quantitative interview issues. This part covers the same risk management aspects as the corresponding questionnaire in Sec- tion 4.3. In… …proach, scoring variables to judge risk management abilities are constructed (Section 5.3). Then, being specific for the interview approach, the moderating… …effect of management behaviour on the establishing and maintaining of risk management is discussed (Section 5.4). The research interviews were carried out… …and risk management (Section 5.2.5) fol- low. The results are discussed with respect to enterprise size effects as well as with respect to the… …examine whether the risk management practices of the respec- tive firm have been changing over time. The interview firms were selected according to the… …established in our firm. In future, business planning shall be carried out by the controller and no longer by external consultants.” Since in the holistic risk… …analysis is evaluated by the interviews (Table 5.4). Just for “playful” estimating of risk effects what-if analysis and scenario analysis are suitable… …risk management. A medium-sized and a very large firm have already established it formally. Other firms at least estimate that such a link should be… …taken into consideration. Risk management use: Owner-Manager Within the perspectives chosen by the firm, risks are considered simultane- ously with the…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2013

  Aus der Arbeit des DIIR

  …die Zugangsdaten direkt versenden. Certification in Risk Management Assurance (CRMA) Für Mitglieder hat das IIA die Verlängerung der PER (Professional…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 4/2013

  Aus der Arbeit des DIIR / Personalien

  …Version benötigen, können von dem kostenlosen Umtauschrecht Gebrauch machen. CRMA Certification in Risk Management Assurance Seit dem 1. Juli 2013 ist das…