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

  Literature Review

  Thomas Henschel

  …analyses the research into management behaviour and the attitude to risk, and it describes the special characteristics of SMEs. Section 2.3 reviews business… …use of instruments of performance measurement comes second (Wolf, 2003). The literature sources agree that risk management is only useful if it is… …, p. 199). The authors describe what the shape of the risk management process should be and which methods could be chosen for it. They do not go into… …SMEs and which techniques are applied to implement it. In this context the subsection then considers the current problems of SMEs as they are relevant to… …the present research. The section concludes with the investigation of the atti- tude to risk. In particular it analyses whether there are differences… …approach to running the business. Car- rying their own business planning and keeping it up to date will lead to success. 6. van Gelderen et al. (2005)… …strat- egy concentrates on one goal at a time, aiming to solve the most difficult problem first, thereby making strategy an iterative process. It is also… …owner-managers have less strategic planning skills than other managers. It is not that owner- managers view these techniques more sceptically but rather that they… …reason is that until now (2006) there exist only few studies on the phenomenon of owner-managers (Richbell et al., 2006, p. 509). So it has not definitely… …consequence of Basel II – successorship. It is interesting to note that the same study was carried out a year ago (2004) and that Basel II was then in first…

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• eBook-Kapitel aus dem Buch Supply Risk Management

  Empirische Ansatzpunkte für eine Operationalisierung von Überwachung und Risikomanagement am Beispiel des ERM-konformen Supply Risk Management

  Prof. Dr. Michael Henke

  …Management „Overall it is important that the [Enterprise Risk Management (ERM), Anmerkung des Verfassers] Framework recognize that each of the manage- ment… …ponent affects only the next. It is a multidirectional, iterative process in which almost any component can and does influence another.“ The Committee of…
• eBook-Kapitel aus dem Buch Anforderungen an die Interne Revision

  Auswirkungen des Sarbanes-Oxley Act auf die Arbeit der Internen Revision – Vor dem Hintergrund aktueller Entwicklungen im Rahmen des deutschen Corporate Governance Systems

  WP/StB Hans-Jürgen Fahrion, Daniel Rust

  …2002, and everything it entailed. Many inter- nal audit shops around the world – whether or not they were directly affected by Sarbanes-Oxley –…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2009

  Klickbetrug – eine neue Spielart der Computerkriminalität

  Prof. Dr. habil. Günter Janke

  …technischen Schutz ihrer IT als auch durch gut ausgebildete und sensibilisierte Mitarbeiter absichern. 1 Doch Internetbetrüger haben nicht nur neue Methoden zur…
• eBook-Kapitel aus dem Buch Prüfungsleitfaden Fraud in Versicherungen

  Risikomatrizen für nicht-versicherungstechnische Bereiche

  Arbeitskreis „Revision in der Versicherungswirtschaft“ des DIIR – Deutsches Institut für Interne Revision e. V.

  …gs sä tz e, B es ta n ds - da te n M it ar be it er - be tr u g 10 2 P rü fu n g de r A u sz ah lu n ge n au f A n za h… …it im at io n en /V ol lm ac h - te n d u rc h S tü ck el u n g vo n Z ah lu n ge n u n te rh al b de r V ol lm ac h ts… …u n g 10 4 P rü fu n g vo n h oh en A u sz ah - lu n ge n a u f or dn u n gs ge m äß e L eg it im at io n A u sz ah - lu… …te n ve rs u s M it ar be it er - ko n te n N am en s- ve rg le ic h 22 Risikomatrizen für nicht-versicherungstechnische… …z w is ch en d en Z ei te n d u rc h ge fü h rt er G es ch äf ts vo rf äl le b zw . A n m el de ze it en a m S ys… …te m m it d en A n w es en h ei ts ze it en (a u to m at is ch e Z ei te rf as - su n g) G gf . A bg le ic h m it… …n m it d em D at u m d er E rs tf re ig ab e 11 1 V er gl ei ch d es B es te ll da tu m s u n d de s B ez ah ld at… …u n g L og -D at ei en 11 3 P rü fu n g de s V or h an de n se in s vo n N u tz er n m it m eh re re n B en u tz er… …em er k u n g U n ge re ch t- fe rt ig te B ea u ft ra - gu n g 20 1 E rm it tl u n g ge ri n ge r A n za h l B u ch u… …n ge n m it h oh en B et rä ge n S ac h ko n te n de s R ec h n u n gs - w es en s u n d K os te n - st el le n…

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

  Interview Results

  Thomas Henschel

  …board of directors was present. For micro and small firms it often was the only managing director. The re- maining 9 firms mostly belong to the medium… …4.2.1), which may be due to the fact that in the interviews it was additionally asked whether the share makes up more than 25%, thus excluding immaterial… …environment, it is remarkable that 52.6% of the firms state a worsening with respect to customers. About half of them also confirm that the situation with… …firstly investigates how the firms evalu- ate the technology of their products and services. Then it is asked in which phase of the product life cycle their… …main products are located. Finally, it was inquired whether the firms currently suffer from a shortage of personnel. In view of the technology of… …products and services, a clear majority (76.7%) declare it to be mature, with few innovations being possible. This tendency is also found with respect to the… …decreasing to strongly increasing. To help estimating the growth it was asked whether a possible decrease or increase made up more than 10% or less than 10%… …and small firms (see Appendix L). 5.2 Analysis of Quantitative Results 155 It was also examined in which way the firms make use of external support… …other managers a cash budget and a budgeted balance sheet. Concerning a master budget, there is no such differ- ence; both groups employ it relatively… …, each one with a typical or with a dramatic statement. It is pointed out that size classes associated with these quotations always refer to the definition…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 4/2009

  Beitrag der Internen Revision zur IT-Compliance

  Dipl.-Kfm. Thomas Lohre

  …Befolgung von Vorgaben ist Zielsetzung der Corporate Compliance, im IT-Bereich speziell der IT- Compliance. Hierbei kann die Interne Revision einen wertvollen… …betrieblichen Wortschatz und der wissenschaftlichen Literatur nicht mehr wegzudenken und in aller Munde sind. 1 Vielleicht auch noch bereichert um den Begriff IT… …? Dabei hat sich die IT in jüngster Vergangenheit zunehmend zu einem Wettbewerbsfaktor entwickelt, der einen entscheidenden Beitrag bei der Umsetzung von… …IT sind stark gestiegen. 2 Corporate Governance ist ein aus dem angloamerikanischen Sprachgebrauch3 stammender Begriff und wird seitdem für die… …die persönliche Auffassung des Autors wieder. 1 Um die Zusammenhänge zwischen IT, Governance und Compliance nicht mehr so differenziert zu diskutieren… …Governance bezeichnet den verantwortungsvollen und rechtsgültigen Umgang mit der im Unternehmen vorhandenen Informationstechnik und befasst sich mit der… …steuern. IT-Compliance adressiert insofern Risiken, die dadurch entstehen, dass die IT nicht wie geplant funktioniert, mangelhaft organisiert ist, nicht… …Risiken durch IT-Compliance adressiert werden sollen. Hierbei handelt es sich um die IT, die nicht fehlerfrei funktioniert, eine mangelhafte… …Gestaltung um den IT-Betrieb, die IT wird nicht wie erforderlich betrieben oder genutzt, die IT ist nicht entsprechend verfügbar oder die IT wird nicht… …Vereinbarungen (z. B. Service Level Agreements) enthalten; Unternehmensexterne, auf IT bezogene Regelwerke, wie Normen, Standards, Zertifikate oder Richtlinien…

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

  Questionnaire Results

  Thomas Henschel

  …enterprises try to get into the niches. For SMEs it means to change frequently their strategy and to switch over to other segments or to other customer requests… …. It has confirmed the deficits of long-term planning as stated in regional studies on German SMEs (Ossadnik et al., 2004; Behrens et al., 2005)… …, firstly it was investigated whether the SMEs have already established any monitoring system to detect risky developments early enough (also called early… …monitoring system. Addition- ally, it was asked, whether they think it is legally required to implement a monitoring system (Appendix F, Question 1.9b). Table… …establish it) is remarkably large, indicating that SMEs inten- sively deal with this problem. It remains to investigate how systematic their approach is and… …details. It is remarked that “significant” is used here as a short word for “result of a chi-square test having a significance level p < 0.01.” A summary of… …component follows, with no signifi- cant differences between size classes. It is pointed out that “no statement” is given by almost 1/4 of the micro and the… …: 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… …1.4% 4 Total 80 100.0% 93 100.0% 39 100.0% 28 100.0% 36 100.0% 276 100.0% * Multiple selection allowed It is interesting to note that the construction… …intervals. Finally, it is emphasized that the sophistication of long-term business planning unveils great deficits within all size classes, which the…

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• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  Results of the Survey

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …that provide a basis for integrity and transparency in the decision making process. It is furthermore believed to add sustainable, long-term value to… …en- trepreneurship and “a proper supervision thereof, including accountability for such supervision.” Also, it should help “determine a company’s… …regards to Corporate Governance is very diverse on the one hand because most countries tried to include CG in their specific national law. It is on the… …Gov- ernance” in 1992. However, it did take until the end of the last century and the beginning of this century until governments recognized the need… …stakeholders. In 1-tier organisations, it is also com- mon to have committees supporting the Board and increasing a division of responsibilities while providing… …responsible for advising and supervising the Board of Management as well as for ap- pointing and dismissing its members, it effectively has the final word in… …. Shareholders When it comes to shareholder rights, the laws in the different ECIIA member countries show a very high degree of unanimity, independent of the… …the right to participate in these decisions. It is stressed that this right is available to all shareholders, especially also to minority shareholders… …Auditors The legislation concerning external auditors is also very consistent. It prohib- its or at least limits the delivery of consulting services by the… …are different CG – rules set up in Europe. It can be summarised that all countries in focus have certain CG regulations, although some countries still…

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• eBook-Kapitel aus dem Buch Prüfungsleitfaden Fraud in Versicherungen

  Checkliste für die Prüfung doloser Handlungen

  Arbeitskreis „Revision in der Versicherungswirtschaft“ des DIIR – Deutsches Institut für Interne Revision e. V.

  …n F ac h be re ic h ( zu n äc h st ) ke in e w ei te re n A kt iv it ät en 1- 2 � D efi n it io n P rü fu n gs u m fa n… …D ok u m en ta ti on so ll te d ah er la u fe n d u n d st et s ze it n ah ge pfl eg t w er de n . Z u r V er m ei du… …r im V er zu g S of or tm as sn ah m en e in le it en ! � S ow ei t zw ec kd ie n li ch u n te r W ah ru n g de r n… …tu n g de r E rk en n tn is se � A bs ti m m u n g w ei te re s V or ge h en u n te r de m A sp ek t ar be it sr ec h… …tl ic h er F ri st en � P er so n al ab te il u n g u n d gg f. A rb ei ts - re ch tl er im m er d an n f rü h ze it ig… …ft en is t � A ch tu n g: m it d em E rl an ge n d er K en n tn is ü be r de n S on de rf al l u n d de n T ät er… …A n la u f ar be it sr ec h tl ic h er F ri st en v er m ei de n – e tw a de r 14 -T ag e- F ri st f ü r fr is tl os… …2- 1 31 -2 � O pt io n al : G es pr äc h (e ) m it Z ie lp er so n (e n ) vo rb er ei te n ( A 31 -4 ) � S or gf äl ti ge… …ss el f ü r de n G es pr äc h se rf ol g 31 -3 � O pt io n al : G es pr äc h (e ) m it Z ie lp er so n (e n ) fü h re n… …sr ei ch en d, w en n „ 7 W “ be an tw or te t w er de n k ön n en : „ W er h at w an n , w o, w as , w ie , w om it…

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