Suchergebnisse

• 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

  …internal audit, it is well advised – as well as any other corporate department – to provide evidence that the resources, which it utilises, and the results… …generally quite rightly refer to a significant contribution that it makes to corporate success, because with sufficient resources, it is able to ensure a… …process. Internal audit also inevitably encounters business and controlling decisions, if it intends to contribute to the corporate objectives. It requires… …controlling in the sense of corporate targets. Regarding the service portfolio of in- ternal audit, the DIIR – Deutsches Institut für Interne Revision (German… …contribute to the company value/corporate targets, it must record indicators, which portray its contribution to the achievement of corporate targets. In… …and Pedell 116 Relevance How relevant is an indicator for the work of an organisational unit and for the achievement of corporate targets?… …relevant is an indicator for the work of an organisational unit and for the achievement of corporate targets? Reactivity How strongly does the… …When the scope for action is determined and the targets from the corporate strategy are broken down onto internal audit, indicators can be discussed… …(tasks, customers and corporate targets) and preferably cover it completely. After a phase of gathering key figures, the indicators shall be analysed… …congruence and validity with re- gard to higher-ranking corporate targets. If an indicator measures a department’s contribution to the achievement of…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 2/2010

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …; Erfahrung und Ausbildung; Wissen; Persönlichkeitsmerkmale; Anreize) Corporate Governance / Überwachung von Unternehmen Kann, Jürgen van; Keiluweit, Anjela… …: Die aktuellen Änderungen des Deutschen Corporate Governance Kodex. In: Der Betrieb 2009, S. 2699–2702. (Unternehmensüberwachung; Corporate Governance… …; Überblick über die Änderungen des Deutschen Corporate Governance Kodex) Meier-Greve, Daniel: Vorstandshaftung wegen mangelhafter Corporate Compliance. In… …; Beweisfragen) Nave, Jose A. Campos; Vogel, Henrik: Die erforderliche Veränderung von Corporate Compliance-Organisationen im Hinblick auf gestiegene…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Chapter 4: Conclusion and Outlook

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …in the United States, whose accounting system and corporate governance rules had always been considered as “best practice”. But scandals have also… …characterized the scenario in Europe and in Asia, showing that probably no corporate governance system in the world is able to prevent accounting fraud… …KPMG 2006, pp. 8–13; KPMG 2007, p. 8; Verschoor 2009, pp. 14–15): – Establishing a corporate code of conduct that employees are aware of… …embedded in a strong ethical corporate culture, and there has to be regular training in the content and application of the code. – The so-called ethics… …, Berlin 2010, pp. 359–364 Tiscini, Riccardo / di Donato, Francesca: The relation between accounting frauds and corporate governance systems: An… …Young, Michael R.: Accounting Irregularities and Financial Fraud – A Corporate Governance Guide, 2nd edition, Chicago 2004, pp. 11–13…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …Prüfungsmethoden, Allg./ diverse Prüfungsobjekte BilMoG und Interne Revision: Auswirkungen der Regelungen zur Corporate Governance, hrsg. vom DIIR, Berlin 2010 (ISBN… …978-3-503-12687-3). (Aufgaben der Internen Revision; Bilanzrechtsmodernisierungsgesetz; Auswirkungen auf die Corporate Governance; Prüfungsausschuss; Rolle der… …; Prüfungstheorie; Qualitätsmanagement; Überwachung der Arbeitspapiere; Urteilsbildung des Reviewers) Corporate Governance / Überwachung von Unternehmen Arbeitskreis… …; Corporate Governance; Verhältnis Gesamtaufsichtsrat zum Prüfungsausschuss; zwingende Bildung von Prüfungsausschüssen?; Aufgaben des Audit Committee…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 6: Bausch & Lomb (1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …tor faith in Bausch & Lomb. In its findings, the SEC accepted that senior corporate managers at Bausch & Lomb did not know about the realities of the… …December Pro- gram. But the Commission pointed out that while senior corporate managers had been putting pressure on the CLD to meet aggressive targets… …Program was the outcome of a target- driven corporate culture that emphasized headline results above everything else. The Fraudulent APD Sunglass Sales… …activities of this division were even more aggressive in recognizing revenue than those of the CLD. In August 1994, corporate managers in Rochester…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2010

  Veranstaltungen

  Zusammengestellt von der ZIR-Redaktion

  …der Corporate Governance Erfahrungen mit internen Bonitätseinschätzungen bei Vorliegen externer Ratings Rollenverteilung der externen… …Jahresabschlussprüfung und Internen Revision als Komponenten der Corporate Governance Liquiditätsrisiken – Erfahrungen der Bankenaufsicht Pandemie – Vorsorge im Rahmen der…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 33: Vivendi Universal (France, 2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …wave of accounting irregularities swept through Corporate America. Nevertheless, until then, most European inves- tors had thought that the really big… …corporate scandals were confined to America. But now the confidence crisis in the wake of the Enron and WorldCom frauds swept across the Atlantic, and stock… …. Having announced a EUR 13.6 billion loss for 2001 (the biggest loss in French corporate history), the company was teetering on the edge of bankruptcy. In… …cases. “Vivendi has to defend itself at a time when public anger over corporate fraud is running high, and juries are increas- ingly willing to hand out… …complex family holdings which traditionally dominated the French corporate world. Perhaps not surprisingly, Vivendi had not yet adopted US-GAAP as its…

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

  Audit Marketing

  Dr. Hannes Schuh

  …, contribution towards the organization being fit for the future Improvement po- tential concerning corporate risk management, corporate govern- ance… …external com- petition, its independent position and embedding in the corporate culture should be emphasized. Such a marketing mix could look like this… …: Internal Audit brand – Corporate Design (independent, but in keeping with the CD of the company) – Presentation94 of IA at o Information events for all… …. in particular concerning o quantitative and qualitative audit methods o internal control systems o risk management o corporate governance o fraud…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2010

  Revision 2015 – zukünftige Entwicklungen und Anforderungen an die Interne Revision in mittelständischen Unternehmen

  Univ.-Prof. Dr. Rudolf Steckel

  …Committee) und die Corporate Governance Regelungen wird die Interne Revision auch in Österreich und in der Schweiz verstärkt in die öffentlich wahrgenommene… …. Welche Konsequenzen ergeben sich für die Methoden der Internen Revision? Wird die Interne Revision ein zentrales Element der Corporate Governance werden? 5… …aufge listet. (Siehe hierzu auch Abb. 2.) 5 Vgl. zur Bedeutung der Internen Revision in der Corporate Governance u. a.: Holm, C., Laursen; B.: Risk and… …Control Developments in Corporate Governance: changing the role of the external auditor? in: Corporate Governance, 2007, S. 322 ff. Umfeld Person Aufgabe 4… …, Escalating the Role of Internal Audit, Ernst & Young’s Global Internal Audit Survey 2008. Holm, C., Laursen; B.: Risk and Control Developments in Corporate… …Governance: changing the role of the external auditor? in: Corporate Governance, 2007, S. 322 ff.…

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• eBook-Kapitel aus dem Buch Erfolgreiches Risikomanagement mit COSO ERM

  COSO ERM als Weiterentwicklung des COSO IC

  Christian Brünger

  …Komponente guter Corporate Governance angesehen werden, wie Abbildung 1 zeigt. Abbildung 1: Corporate Governance, Risikomanagement und interne Kontrolle… …etabliert sein, um wirkungsvoll zu sein. Unternehmensweites Risikomanagementsystem Corporate Governance Internes Kontrollsystem…