Suchergebnisse

• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  Inhalt/Impressum

  …Versicherungswirtschaft“ Im April 2004 hat das Committee of Sponsoring Organizations of the Treadway Commission das COSO Enterprise Risk Management (COSO ERM) vorgestellt…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  Überwachung der Wirksamkeit von Internen Kontroll- und Risikomanagementsystemen

  Effizienzgewinne durch "Ongoing monitoring"
  

  Dipl.-Oec. K.-H. Withus

  …Risikomanagementsystems, gegebenenfalls analog des COSO Rahmenwerks „Enterprise Risk Management - Integrated Framework 8 “ zur Anwendung kommen. Grundlagen angemessener… …anderen COSO Rahmenwerken als COSO Monitoring zitiert. 8 Committee of Sponsoring Organizations of the Treadway Commission; Enterprise Risk Management –…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  Praktische Ausgestaltung von COSO ERM in Versicherungsunternehmen

  DIIR-Arbeitskreis "Interne Revision in der Versicherungswirtschaft"

  …Versicherungswirtschaft“* Im April 2004 hat das Committee of Sponsoring Organizations of the Treadway Commission das COSO Enterprise Risk Management (COSO ERM) vorgestellt… …. coso.org) STRATEGIC OPERATIONS Internal Environment Objective Setting Event Identification Risk Assessment Risk Response Control Activities Information &… …Chancen) dargestellt werden. 4. Risikobeurteilung (Risk Assessment): Hier sollten die Risiken bewertet und die wesentlichen Risiken (Hauptrisikotreiber) für… …. 5. Risiko-Maßnahmen (Risk Response): Hier sollten zu den ausgewählten Risiken jeweils eine mögliche Handhabung, z. B. Risikotragung…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  MaRisk für Versicherer: Überblick sowie Gemeinsamkeiten/Unterschiede zu Banken

  Prof. Dr. Niels Olaf Angermüller, Dipl.-Kfm. Dipl.-Volksw. Thomas Ramke

  …Herausforderungen: Sie haben künftig die Einhaltung der umfangreichen Anforderungen der Ma- Risk VA zu prüfen. Die Erfahrungen aus dem Bankensektor zeigen, dass dies… …. Dort bietet er auch ein Seminar zu den MaRisk VA an. Dipl.-Kfm Dipl.-Volksw. Thomas Ramke ist Leiter der Teilkonzernrevision Risk, Finance & Support… …Abgrenzung einiger Risiken anders als bei den Ma- Risk für Banken erfolgte: Hier sind strategische Risiken und Reputationsrisiken den Operationellen Risiken… …. 6–9. Angermüller, Niels O.; Eichhorn, Michael; Ramke, Thomas (2007): The new German Risk Standards, Journal of International Banking Law and Regulation…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Function

  European Confederation of Institutes of Internal Auditing

  …Internal Audit Plan / Rolling Audit Plan (82%); • Internal Audit Charter (70%); • Internal Audit Risk Assessment (67%). When comparing all 21 countries… …, Czech Republic, Germany and Switzerland; • a high percentage of internal audit risk assessments in Belgium, Netherlands, Switzerland and UK & Ireland… …Plan / Rolling Audit Plan Long Term Audit Plan (longer than 1 year) Internal Audit Risk Assessment A us tr ia 96 32 .3 63 .5 13 .5 78… …value. c. Internal Audit brings a systematic approach to evaluate the effectiveness of risk management. d. Your Internal Audit Function brings a… …effectiveness of risk management” in Belgium, Germany, Roma- nia and Switzerland; • a high agreement with statement “d. Your Internal Audit Function brings a…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …Regulatory Code Control Framework Monitoring and Development Corporate Takeovers / Mergers Enterprise Risk Management Ethics Audits External… …Audit Assistance Health, Safety and Environment Financial Auditing Information Risk Assessment Information Technology Department Assessment… …high percentage of outsourcing of corporate takeovers / mergers in Belgium, France and Turkey; • a high percentage of outsourcing of Enterprise Risk… …information risk assessments in Cyprus, Es- tonia and Poland; • a high percentage of outsourcing of information technology department assess- ments in Cyprus… …Mergers Enterprise Risk Management Ethics Audits External Audit Assistance Health, Safety and Environment Financial Auditing Information Risk… …Co-Sourcing 71 Table 33 shows the activities that are most frequently co-sourced: • Special Projects (10%); • Information Risk Assessment (9%); • Information… …mergers in Cyprus, Switzerland and Turkey; • a high percentage of co-sourcing of Enterprise Risk Management in France, Po- land and Turkey; • a high… …financial auditing in Austria, Cyprus and Germany; • a high percentage of co-sourcing of information risk assessments in Austria, Fin- land and Spain; • a…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Auditing Standards

  European Confederation of Institutes of Internal Auditing

  …percentage of adequacy for PA 2600 (Management’s Acceptance of Risk) in Bulgaria, Estonia, Norway and Spain. 5.4. Quality Assessment and Improvement Program…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …and mergers in Bel- gium, Greece, Netherlands, Spain and Switzerland; • a high percentage of involvement in enterprise risk management in Estonia… …high percentage of information risk assessments in Germany, Sweden and Switzerland; • a high percentage of information technology department… …Requirements Control Framework Monitoring and Development Corporate Takeovers / Mergers Enterprise Risk Management Ethics Audits External Audit… …Assistance Health. Safety and Environment Financial Auditing Information Risk Assessment A us tr ia 83 50 .6 42 .2 41 .0 71 .1 4. 8 32 .5 18…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Tools, Skills and Competencies

  European Confederation of Institutes of Internal Auditing

  …Other electronic communication (e.g., Internet, email) (average score of 4.08) • Risk based audit planning (average score of 3.54) • Electronic work… …, Romania, Spain and Switzerland; • a high current use of risk based audit planning in Estonia, Germany, Sweden, Switzerland and UK & Ireland; • a high… …: • Other electronic communication (e.g., Internet, email) (average score of 4.16) • Risk based audit planning (average score of 4.00) • Electronic work… …increase are: • The IIA’s quality assessment review tools; • Computer Assisted Audit Techniques; • Control Self Assessment; • Risk based audit planning… …increase in the planned use of process modeling software in Bulgaria, Po- land and Romania; • a high increase in the planned use of risk based audit… …Identifying type of controls (44%), except in Bulgaria, Finland and Poland; • Risk analysis (43%), except in Germany, Finland and Poland; • Understanding… …technical skills for managers are: • Understanding business (57%), except in Austria, Estonia and Turkey; • Risk analysis (56%), except in Estonia, Finland… …(76%), except in Czech Republic, Romania and Turkey; • Risk analysis (75%), except in Belgium, Czech Republic and Poland; • Negotiating (73%), except in… …in France, Germany and Norway; • Ethics (average score of 3.95) except in Austria, France and Germany; • Enterprise risk management (average score of…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Emerging Issues

  European Confederation of Institutes of Internal Auditing

  …Audit Function Table 57 shows that all five areas are on the rise with risk management in the lead with over 81% of the respondents expecting an increase… …Bulgaria, Poland, Portugal, Romania and Turkey; • a high expected increase in the role of the IAF in risk management in Austria, Portugal, Romania and… …financial processes Risk management Governance Regulatory compliance Operational auditing In cr ea se D ec re as e In cr ea se D ec re as e… …following areas: • Regulatory compliance assessment monitoring (67%); • Risk Management (66%); • Fraud prevention / detection (64%); • Corporate Governance… …(51%); • IT management assessment (45%); Country Risk management Strategic frameworks Currently have a role Likely to have a role in the next 3… …regulatory compliance assessment review in France, Italy, Switzerland and Turkey; • a high involvement of IAFs in risk management in Cyprus, Czech Republic…

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