Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Auditing Enforcement Release No. 1150, August 11, 1999 Wang, Zhemin / Swift, Kenton D. / Garrison, Michael / Schmaltz, Wayne / Glatt, Janice…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 6: Bausch & Lomb (1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Exchange Commission: In the Matter of Bausch & Lomb, Inc., Harald O. John- son, Ermin Ianacone, and Kurt Matsumoto, Accounting and Auditing Enforcement…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …pretend business. In 2002, the well-known auditing firm paid creditors of the bankrupt drilling equipment maker EUR 50 million. KPMG said that it made the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …services. With approximately 10 to 12 people working full-time auditing WorldCom’s books, it is surprising that Andersen did not spot the problems and… …WorldCom sends political establishment into crisis, www.wsws.org/articles, June 2002 Knapp, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 16: Tyco International (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. Furthermore, the lead PricewaterhouseCoopers part- ner handling the Tyco account, Richard P. Scalzo, was barred by the SEC from auditing public companies… …. The Commission said that from 1999 on, Scalzo had good reason to doubt the honesty of Kozlowski and Swartz, but did not pursue auditing procedures…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 25: Bernard Madoff (2008)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …management firm invests in. As an example, if the firm you are auditing invests in AT&T, you are not responsible for auditing AT&T.” In June 2009…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …year by the appropriate external auditor. 5.1 Risk-oriented Auditing Audit risk is regarded as the auditor’s risk of confirming circumstances, which… …audit. 5.2 Truth and Fairness Audits When auditing truth and fairness, a comparison is carried out between two objects. This involves the audit… …and certified auditors, as well as publishing the result of the audit. SAS 70 SAS 70 is an auditing standard that was adopted by the American… …Institute of Certi- fied Public Accountants (AICPA) and is applied by auditing firms. The standard relates to the internal control system of an organisation… …der IT, in: Hand- buch der Wirtschaftsinformatik 263/2008, p. 15–29. Burch: Auditing for Compliance, in: Internal Auditor December 2008, p. 53–59…

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

  Performance Measurement and Controlling of Internal Audit – More Than Just a Measurement Problem

  Dr. Andreas Langer, Andreas Herzig, Prof. Dr. Burkhard Pedell

  …proposi- tions and critical success factors that internal auditing activities must consider in devel- oping performance measures (Frigo (2002), p. 33).”… …, Frankfurt a. M. 2007. Frigo, M. L. (2002), The Institute of Internal Auditor, A Balanced Scorecard Framework for In- ternal Auditing Departments… …Auditing & Business Risk, No. 1, 2006, p. 20–24. Mosiek, T. (2002), Interne Kundenorientierung des Controllings, Frankfurt a. M., Berlin et al. 2002…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2010

  Standard „Sonderuntersuchung“

  Dr. Matthias Kopetzky

  …Internal Auditing: A Common Body of Knowledge (John Wiley and Sons, 2009), 188. 19 Vgl. Ebd., 191 ff. 20 Vgl. David O’Regan, International auditing… …Modern Internal Auditing: A Common Body of Knowledge. John Wiley and Sons, 2009. Nimwegen, Sebastian. Vermeidung und Aufdeckung von Fraud. BoD – Books on… …. O’Regan, David. International auditing: practical resource guide. John Wiley and Sons, 2003. Popper, Karl R., und William Warren Bartley. Realismus und das…

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• eBook-Kapitel aus dem Buch Benchmarking in der Internen Revision

  Ziele, Organisation und Aufgaben der Internen Revision

  Dr. Julia Busch

  …; EUROPEAN CONFEDERATION OF INSTITUTES OF INTERNAL AUDITING (ECIIA) (Internal Audit 2007), S. 23. 823 Vgl. TANSKI, JOACHIM S. (Entwicklungen 2003), S. 91…