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

  Veranstaltungsvorschau für die Zeit vom 1. Januar bis 31. Dezember 2011

  Zusammengestellt von der ZIR-Redaktion

  …Quality Assessment 19. 05.– 20. 05. 2011 18. 10.– 19. 10. 2011 M. Häge Dr. U. Hahn Seminare CCSA Control Self Assessment Workshop 26. 10.– 27. 10. 2011 Dr… …. U. Hahn Certificate in Control Self Assessment (CCSA) – Vorbereitungskurs 21. 09.– 22. 09. 2011 Dr. U. Hahn Seminare Zertifizierter Revisor DIIR…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Introduction

  Professor Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Fraud Prevention and Internal Control, Hoboken/New Jersey 2006, pp. XV–XVIII Ernst & Young: 9th Global Fraud Survey 2006: Fraud Risk in Emerging…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Types of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …customers, e.g., the mailing address is typically a mailbox under the control of the fraudsters, a home address, or the business address of a…
• eBook-Kapitel aus dem Buch Accounting Fraud

  The Warning Signs of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Analysis: Lessons Learned 270 – Operating without budgetary control; budgets not reviewed or senselessly justified – Difficulty in determining the… …dictate conditions to suppliers or customers that may result in inappropriate or non-arm’s-length transactions (3.) Control structure… …(monitoring of management, internal control components) – Ineffective board of directors or audit committee oversight over the financial reporting process… …; poor data processing controls – Significant accounting system changes, particularly the implementation of new, complex systems, or where control… …transactions – Inadequate physical safeguards over cash, inventory, or fixed assets – Lack of mandatory vacations for employees performing key control… …. Public Companies, www.corpgovcenter.org, 1999 Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control… …, www.papers.ssrn.com, April 2010 Lundelius, Charles R. Jr.: Financial Reporting Fraud – A Practical Guide to Detection and Internal Control, New York 2003, pp. 9–12…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 3: Crazy Eddie (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …two prominent financiers gained control of Crazy Eddie, and, for the first time, the company was out of Eddie Antar’s hands. Less than two years after…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Canada as “just in time” suppliers for distributors. These just in time operations were not under the control of the distributors; the number of…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 5: Phar-Mor (1992)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …partner-in-charge of the Phar-Mor audit, had previously been criticized for exceeding audit budgets and therefore was under pressure to carefully control audit…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 7: Waste Management (1997)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …WMI’s core solid waste operations and exercised overall control over the company’s largest subsidiary. He ensured, for example, that certain required…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 9: Cendant/CUC (1998)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …that that quarter’s results were “under control”. A special attorney within the Justice Department commented that the CUC executives were “obsessed”…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Internal Control, Hoboken/New Jersey 2006, p. 159 Krishnan, Sudha: Revenue Recognition Fraud or Error – The Case of MicroStrategy, Inc…