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

  Der Einsatz von Feedback-Fragebögen in der Internen Revision

  Erfahrungen eines Revisionsleiters
  

  Hans-Ulrich Westhausen

  …zwischen Interner Revision und geprüfter Seite sowie mehr Akzeptanz für die Tätigkeit der Internen Re vision. Governance, Risk, Compliance Interne…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Der Nutzen forensischer Interviews bei Sonderuntersuchungen

  Optimale Informationsgewinnung und Vermeidung von Fehlern
  

  Dipl.-Kfm. Bernd Hoffmann, Dipl. Psych. Katrin Bohm, Dipl. Betriebswirt Alexander Wagner

  …des LKA Nordrhein-Westfalen im Competence Center Fraud · Risk · Compliance der Rölfs WP Partner AG Wirtschaftsprüfungsgesellschaft. Das FRC bietet…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …; Anregungen zur Verbesserung des Risikomanagements) Jackson, Russell A.: The Complex Sea of Third-Party Risk. In: Internal Auditor, April 2010, S. 30–35… …Sozialversicherungsträger) Sobel, Paul: Graduate-level Risk Assessment. In: Internal Auditor, June 2010, S. 61–65. (Aufgaben der Internen Revision; risikoorientierte…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Introduction

  Professor Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …risk of fraud in the current environment. 16% stated explicitly that their company management was not committed to fighting fraud. The findings… …, fraud and its associated reputation risk will continue to be a focus for businesses around the world. However, given the ongoing growth of globalization… …shows that creative accounting is one of the key fraud risk challenges in developing countries as well. The scandals have heightened the necessity to… …Fraud Prevention and Internal Control, Hoboken/New Jersey 2006, pp. XV–XVIII Ernst & Young: 9th Global Fraud Survey 2006: Fraud Risk in Emerging…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  The Warning Signs of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …detected more quickly had the warning signs not been ignored. These warning signs are often being referred to as fraud risk factors, fraud risk indicators… …professional scepticism. The aim of this schedule is to act as an aid to all anti-fraud-practitioners when considering fraud risk mitigation initiatives… …. Rather, a positive answer indicates that a heightened risk of fraud may exist and further evaluation may be prudent. The schedule was compiled from… …. Knowing the most impor- tant red flags should help auditors to do a better job of assessing fraud risk. However, there are also limitations of the use… …. – Red flags may indicate other risks, not exclusively fraud. For example, weak controls increase the risk of error as well as the risk of fraud… …between red flags and fraud risk. Fraud risk indicators cannot be summed up to derive the overall result. In certain circum- stances, a few risk factors…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 3: Crazy Eddie (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …with their client. First of all, the familial relationships on the board of directors would have been very important in assessing risk. Every major… …in-depth courses in criminology, internal controls, risk management, and other ‘real experience’ areas they require for the fieldwork they will encounter…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 6: Bausch & Lomb (1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …creates the risk of im- proper revenue recognition,” said Thomas C. Newkirk, associate director of the SEC’s division of enforcement. In December 1995…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 7: Waste Management (1997)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Andersen’s WinSMART system, a computerized risk management classification program using data input by the engagement team, classified WMI as a “high risk… …list of clients that posed a significant risk to the audit firm. After the 1995 audit, Andersen prepared a memorandum articulating its disagree- ment…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …essence of the transactions completely and clearly. For example, the company represented to investors that it had hedged downside risk in its merchant… …carry out these hedges, so that Enron was not really pro- tected from downside risk. The SPEs were not hedges in the economic sense of transferring risk… …long,” said one Houston-based head-hunter. Dynegy’s Gary Cardone stated that “the lack of risk controls within Enron was mind-boggling”. The…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. The employ- ees believed that forcefully objecting to the fraudulent conduct would cost them their jobs; nobody wanted to take that risk. The…