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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)

  …Internal Audit, i. e. the corresponding national Institute of Internal Auditing. Please find a blank specimen of the survey as attachment 1. 2.1 General… …audit. In all other countries the CG do not define the role of Internal Auditing. 2.2.4 Are there any requirements towards your organisation members…
• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  State of the art Internal Audit

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …holders, and Internal Audit’s scope, methods and procedures. Internal auditing is defined by the IIA as an independent, objective assur- ance and… …mandate the external (and internal) auditor, to determine auditing focal points. • • • • • • • 3.1 Position of Internal Audit in a Corporate… …practice requires: a sound knowledge of the International Standards for the Professional Practice of Internal Auditing (hereafter referred to as the… …qualified. The IIA provides the Certified Internal Auditor (CIA) designation. This des- ignation is a professional credential for internal auditing… …strongly recommend the adoption of the COSO-Framework without making it compulsory. Nearly all External Auditing Companies have adopted the COSO principles… …exactly as planned. Auditing the control environment is sometimes difficult because auditors are dealing predominantly with qualitative aspects that… …reduce risk. An audit universe that encompasses all business processes (both core and supporting processes) assumes that nothing is exempt from auditing… …espoused by COSO, these auditing activities should follow a top-down approach. 3.2 Scope of Internal Audit 34 The auditors focus on the business… …State of the art Internal Audit 37 procedure should be implemented within the auditing organisation in order to establish an open dialog with…

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

  Proposals for the Role of Internal Audit in Corporate Governance in Europe

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …goals successfully, internal auditing activities require broader skill sets and receive enhanced resources for maintaining the confidence of…
• eBook-Kapitel aus dem Buch Rechtliche Grundlagen des Risikomanagements

  Rechtliche Grundlagen des Risikomanagements im internationalen Industriekonzern

  Dr. Jutta Jessenberger

  …ten durchgeführt: Scoping, Mapping, Documenting, Testing und Auditing. Die ers- ten vier Schritte (Scoping bis Testing) werden intern im Unternehmen… …das erstmalige Testing und Auditing bei der Einführung des internen Kontrollsystems. Während des Geschäftsjahres werden alle diese Phasen zyklisch… …Anpassungen. Tes- ting und Auditing dagegen finden im vollen Umfang im regelmäßigen Zyklus statt. Im Scopingwerden alle „wesentlichen“Konten festgelegt, wobei… …Auditing extern von den Wirtschaftsprüfern abgenommen. (Zur Einführung von Sarbanes-Oxley bei der Xerox GmbH vgl. auch Zimmermann/Gie- sen, 2004). Da das…

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• eBook-Kapitel aus dem Buch Die Interne Revision als Change Agent

  Begriffsabgrenzungen

  Dr. Peter Kundinger

  …grundlegende Beschreibung der Revisionsfunktion durch das IIA5 zurück: „Internal auditing is an independent, ob- jective assurance and consulting activity… …Financial Auditing auf praktisch alle Unterneh- mensbereiche dar.58 Während dem Operational Auditing eine steigende Bedeutung ___________________ 51 vgl… …S.6/7, AS 1210 A1 und AS 1210.C1 102 als Meilenstein wäre hier das sog. competency framework for internal auditing (CFIA) dezi- diert zu nennen. Dabei…

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• eBook-Kapitel aus dem Buch Die Interne Revision als Change Agent

  Konsequenzen für die IR aus der Übernahme der Change Agent-Rolle

  Dr. Peter Kundinger

  …Auditing, indem sie • sowohl Systeme und Geschäftsprozesse des Unternehmens wie auch • das Management in seiner Ausübung von Führungsaufgaben und seinem Füh-…
• 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…
• 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

  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…