Suchergebnisse

• 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

  …Commission (COSO); Jersey, 1992; Internal Control – Integrat ed Framework; (in Abgrenzung zu anderen COSO Veröffentlichungen nachfolgend als COSO I zitiert). 3… …. 7. 2003: „The COSO Framework satisfies our criteria and may be used as an evaluation framework for purposes of management’s annual internal control… …evaluation and disclosure requirements.“ 5 Committee of Sponsoring Organizations of the Treadway Commission; Jersey, 2006; Internal Control over Financial… …ausführliche Guidance zu diesen Überwachungsaktivitäten veröffentlicht, die „COSO Guidance on Monitoring Internal Control Systems“ 7 (COSO Monitoring). Bei… …. 7 Committee of Sponsoring Organizations of the Treadway Commission; Jersey, 2009; Guidance on Monitoring Internal Control Systems; in Abgrenzung zu… …Kontrollen zwingend notwendig sind 12 . Hierbei ist die Frage, ob eine Kontrolle eine „Key Control“ ist, ebenfalls immer von den Gegebenheiten eines… …notwendigen Informationen identifizieren. Jedes Unternehmen muss für jede identifizierte „Key Control“, deren Wirksamkeit es überwachen will, ermitteln, welche…

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

  Praktische Ausgestaltung von COSO ERM in Versicherungsunternehmen

  DIIR-Arbeitskreis "Interne Revision in der Versicherungswirtschaft"

  …. coso.org) STRATEGIC OPERATIONS Internal Environment Objective Setting Event Identification Risk Assessment Risk Response Control Activities Information &… …, versicherungstechnische Minimierung oder andere mögliche Handhabungen zur Risikoreduzierung dargestellt werden. 6. Kontroll- und Steuerungsaktivitäten (Control Activities)…

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

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …Datenschutzkonzeptes; Anforderungsprofil für den Datenschutzbeauftragten) Gramling, Audrey A.; Hermanson, Dana R.: COSO’s perspective on internal control monitoring…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  Veranstaltungsvorschau für die Zeit vom 1. Januar bis 31. Dezember 2010

  Zusammengestellt von der ZIR-Redaktion

  …Control Self Assessment Workshop 03. 11.– 04. 11. 2010 Dr. U. Hahn Certificate in Controlled Self Assessment (CCSA) - Vorbereitungskurs 29. 09.– 30. 09…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Personal Background of Respondents

  European Confederation of Institutes of Internal Auditing

  …public, Norway, Poland and Sweden; • a high percentage of control self-assessment qualifications in Belgium and Italy; • a high percentage of public… …Information Systems Auditing Government Auditing Control Self- Assessment Public Accounting Management / General Accounting Accounting –…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …respondents lower than 5): • a high percentage of control self assessment facilitations as a method to make up for staff vacancies in Belgium, Estonia, Germany… …Regulatory Code Control Framework Monitoring and Development Corporate Takeovers / Mergers Enterprise Risk Management Ethics Audits External… …Internal Control Testing / Systems Evaluation Investigations of Fraud and Irregularities Linkage of Strategy and Company Performance Management… …Estonia, Finland and Turkey; • a high percentage of outsourcing of control framework monitoring and develop- ment in Cyprus, Estonia and Finland; • a… …, Estonia and Poland; • a high percentage of outsourcing of internal control testing / systems evaluation in Estonia, Finland and Norway; • a high… …Privacy Policies Compliance with Corporate Governance and Regulatory Code Control Framework Monitoring and Development Corporate Takeovers /… …C ou nt ry Internal Control Testing / Systems Evaluation Investigations of Fraud and Irregularities Linkage of Strategy and Company… …co-sourcing of control framework monitoring and develop- ment in Belgium, France and Poland; • a high percentage of co-sourcing of corporate takeovers /… …co-sourcing of internal control testing / systems evaluation in Austria, Finland and France; • a high percentage of co-sourcing of investigations of fraud and…

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

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …Audit Activities According to Table 45, the four most common internal audit activities are: • Operational audits (80%) • Internal control testing and… …systems evaluation (78%) • Control framework monitoring and development (62%) • Investigations of fraud and irregularities (61%) When comparing all 21… …compliance with corporate governance requirements audits in Belgium, Greece, Netherlands, Norway, Switzerland and UK & Ireland; • a high percentage of control… …assessments in Bel- gium, Germany, Sweden, Switzerland and UK & Ireland; • a high percentage of internal control testing / systems evaluations in Belgium… …Requirements Control Framework Monitoring and Development Corporate Takeovers / Mergers Enterprise Risk Management Ethics Audits External Audit… …Department Assessment Internal Control Testing / Systems Evaluation Investigations of Fraud and Irregularities Linkage of Strategy and Company…

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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

  …auditing in Austria, Bulgaria, Ger- many, Greece and Turkey; • a high current use of Control Self Assessment in Czech Republic, Estonia, Tur- key, Poland… …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 Control Self Assessment in Bulgaria, Cy- prus and Turkey; • a high increase in the planned use of data mining in Bulgaria…

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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

  …strategy develop- ment. c. The organization complies with a corporate governance code. d. The organization has implemented an internal control framework. e… …24% of the cases involved in strategy development. In 95% of the cases, control frameworks will be implemented within the next 3 years. Training to…
• eBook-Kapitel aus dem Buch Anforderungen an die Interne Revision

  Berufsgrundsätze der Internen Revision – Ethik, Moral, Verantwortung.

  Prof. Dr. Prof. h.c. Dr. h.c. Wolfgang Lück

  …to evaluate and improve the effecti- veness of risk management, control, and governance processes. A code of ethics is necessary and ap- propriate… …for the profession of inter- nal auditing, founded as it is on the trust placed in its objective assuran- ce about risk management, control…