Suchergebnisse

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

  Efficient Risk Management in Leasing Companies

  Prof. Dr. Fikret Hadžiæ, Amir Softiæ

  …Federation of B&H banking. Hadžić and Softić 30 The establishment of adequate standards and their complete implementation in the framework of the… …basic standards, are obligated to keep re- cords of each individual leasing subject, with data on their age and the normative rate for value decrease… …changes to legal standards relating to the equipment, – Demand – represents demand for the equipment by different sides in order to satisfy its… …following factors: – Internally developed system of decreasing values of leasing subject regardless of formal minimum standards (i.e. above formal… …minimum standards), – Risk-factor collateral/leasing subject realisation, and – Reserve percentage at the higher level than minimally assigned depending… …system and methodology, from those assigned by the minimum standards in B&H. Literature Bessis, Joel, Risk Management in Banking, John Wiley & Sons…

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

  Governance Works, in Principle

  Neil Baker

  …, argued in a recent speech that “the primary questions should not be about the standards of corporate governance in these institutions but rather the… …practice of it… The focus should be on whether the existing standards have been observed in practice.” The Code, for example, says that a company’s board…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …61 Contribution by Internal Audit to IT Compliance By Thomas Lohre, MBA29 The constant increase in laws, ordinances, norms, standards… …standards and recommendations and the development of and ad- herence to company guidelines.36 Another aspect of corporate governance is the structuring and… …any new legal standards, but rather, reproduces legal provisions in a legible and abbreviated form and issues recommendations and ___________________… …(cf. Fig. 1): – Legal provisions, i.e. legal standards (legal provisions, as well as legal ordi- nances issued on the basis of these by… …contain IT-related agreements (e.g. service level agree- ments); – Directives outside of the company that relate to IT, e.g. norms, standards, cer-… …or process instructions, operational level agreements (OLAs) or in-house standards, insofar as they contain IT-related specifications. Figure… …Laws • Standards • Contracts • Statutes • Audit standards • Organisational guidelines • Work instructions Examples: • Workflow for purchasing processes… …requirements (target object) Target Objects Actual Objects Anchored in: • Laws • Standards • Contracts • Statutes • Audit standards • Organisational guidelines… …paratory work. For the assessment by internal audit regarding which certifications65 can be meaningful, possible testing standards and related… …Homann (2005), p. 20 et seqq. 65 Networking can occur between the different certifications and testing standards. E.g. exami- nation of data…

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• 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

  …(furthermore, the standards prescribe an annual self- assessment) and records the audit performance using a standardised questionnaire (or with a type of… …et seqq.). In 2007, most internal auditors (91.7 %) are familiar with the quality standards of IIA (or of the respective national institutes) and the… …, audit guidelines and a comprehensive debate regarding standards dominate the foundation of internal au- dit. These debates are useful and necessary, but… …Springs 2007. The Institute of Internal Auditors (2007a), Standards for the Professional Practice of Internal Au- diting, Altamonte Springs 2007…

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

  Internal Auditor – Generalist or Specialist

  Dr. Heinrich Schmelter

  …professional standards below are therefore explicitly anchored in CIA examinations83: – Righteousness – Objectivity – Confidentiality Someone can… …only be an auditor, who fully embodies there professional standards in his/her personal performance. Any doubt regarding integrity discredits the audi-…
• eBook-Kapitel aus dem Buch Leitfaden zur Prüfung von Projekten

  Einleitung

  DIIR – Deutsches Institut für Interne Revision e. V., Robert Düsterwald, Susanne Fries-Palm, Michael Peis, u.a.

  …„Metho- den und Standards für Portfolios, Programme und Projekte“ sind nicht Be- standteil dieses Leitfadens. Der Leitfaden richtet sich insbesondere an…
• eBook-Kapitel aus dem Buch Leitfaden zur Prüfung von Projekten

  Grundlagen zur Prüfung von Projekten

  DIIR – Deutsches Institut für Interne Revision e. V., Robert Düsterwald, Susanne Fries-Palm, Michael Peis, u.a.

  …Risiken behaftet sind. Unter solchen Umständen kann es sinnvoll sein, von der Forderung des DIIR Standards Nr. 4, mindestens die Prüffelder 1, 2, 3, 4, 9…
• eBook-Kapitel aus dem Buch Leitfaden zur Prüfung von Projekten

  Audit Universe im Überblick

  DIIR – Deutsches Institut für Interne Revision e. V., Robert Düsterwald, Susanne Fries-Palm, Michael Peis, u.a.

  …Standards und Erfahrungen kann oft nur begrenzt zurückgegriffen werden. Darüber hi- naus enthalten sie alle wesentlichen, verbindlichen Vorgaben und Kontrol-… …Standards oder Regelungen im Hinblick auf das Projektmanagement existieren (z. B. Vorlagen für Projektaufträge, Busi- ness Case, etc.), sollte die Einhaltung…
• eBook-Kapitel aus dem Buch Leitfaden zur Prüfung von Projekten

  Audit Universe – Prüfgebiete und Prüffelder

  DIIR – Deutsches Institut für Interne Revision e. V., Robert Düsterwald, Susanne Fries-Palm, Michael Peis, u.a.

  …die im QMS niederge- legten Standards herangezogen werden sollen) � Definition der Organisationsstruktur, inkl. der Rollen und Verantwort- lichkeiten…
• eBook-Kapitel aus dem Buch Leitfaden zur Prüfung von Projekten

  Entwicklung eines Prüfprogramms für Projekte

  DIIR – Deutsches Institut für Interne Revision e. V., Robert Düsterwald, Susanne Fries-Palm, Michael Peis, u.a.

  …des DIIR Standards Nr. 4 � Widerspruchsfreiheit mit (der) firmeninternen Projektmanagement-Me- thode(n) 96 Entwicklung eines Prüfprogramms für…