Suchergebnisse

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

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …, “gubernare”, which means regulate, manage or control. Lohre 62 Corporate governance generally encompasses the entirety of all international and… …setting-up of management and control structures. Characteristics of good corporate governance are: – Functioning business management – Preserving the… …that have issued securities on the stock exchange. The KonTraG (Law on Control and Transparency in the Corporate Sector) is of key importance… …control system and the BilMoG, regarding reporting on the internal control system and risk management system regarding the financial reporting process… …element of IT compliance, to ensure monitoring of compliance with legal provisions and directives and set up a relevant control organisation. –… …, on which the activities of the companies, the business environment and the way in which they conduct their business are based. – Control risk… …Controls risks are those risks arising from weaknesses in or failure of internal control measures. If internal controls are envisaged, but are not or only… …and corrected by the control functions built into the workflow process. – Disclosure risk Disclosure risk is when risky circumstances that are… …sensitisation of the employees to the subject. Internal Control System (ICS)59 Within the context of the IT compliance programme, controls should have been… …also control in terms of aspects, in the sense of structuring undesired events. Cf. the comments by Ruud/Isufi/Friebe (2008), p. 938 f., which rightly…

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

  Continuous Auditing: Myth and Reality

  Adrian Garrido

  …real time a control task that should be performed by the line or could this be an Audit function? – Should it not rather be the Audit’s task to… …that it is possible actually to have a real-time control over what is happening in every area and even less so at a transactional level. These are… …is to identify specific problems as well as to produce a control environment. The following characteristics can be identified in these… …that have been identified by Audit, by Regulators, or other Control Areas. – Products or businesses experiencing a high growth. The identification…

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

  The Financial Sector: Risks, Controls and Assurance after the Financial Crisis

  Daniel Nelson

  …clarity over internal control rules and responsibilities for the organization as a whole and the fourth one was the role of the audit committee. For the…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Doing More with Less

  Neil Baker

  …representing the main area receiving extra attention. Half of the re- spondents feel that budget cuts across their organisation would damage its control… …control coverage, but the majority (58 %) have no plans to do any work on this risk. Jim LaTorre is managing partner of PricewaterhouseCoopers’ U.S… …runaway costs that cannot be con- trolled. I’ve been to meetings and heard people say we couldn’t control medical Doing More with Less 103 costs… …lessons did he learn? “First of all, don’t panic,” he says. “As auditors, we control our own destinies. We can decide what is going to be audited, when it… …control.” An Audit Makeover In this tough economic climate, internal auditors should think about giving their function a quick four-step makeover…

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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

  …However, control variables can partially be derived from the information that be- comes available from the quality assessment, which can flow into a concept… …internal audit – i.e. with ac- tual performance measurement and control. 5 Performance Measurement in Internal Audit Within the context of performance… …chosen orientation and fields of activity, which scope of information it requires and is able to process for adequate control of the department. In… …more internal audit is able to prove a (monetary) quanti- fiable contribution to the corporate targets. Measurement, control and communication of… …continue to do so in the future. With this, the control sys- Langer, Herzig and Pedell 120 tems for the measurement of audit performance, also based… …on generally accepted methods and concepts, become all the more important. The development status regarding performance measurement and control…

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

  Internal Auditor – Generalist or Specialist

  Dr. Heinrich Schmelter

  …audit methodology 3. Internal control and risk management knowledge 4. Internal audit experience 5. Financial knowledge 6. Technology knowledge 7. IT… …tor/the respective internal audit department and destroys the value of any audit re- sult, in the individual case. 2.7 Specific Internal Control and… …Risk Management Knowledge Internal control and risk management include specific specialist knowledge, which can only – and almost exclusively – be… …monitoring function, the audit department must primarily ensure the functionality of internal control and ensure sufficient risk management84. In order to… …. Because neither internal control, nor risk management are common (university) education subjects, these specific professional requirements essentially need… …audit experience is the collective product of many years of work in internal audit. Beyond internal audit methodology, internal control and risk man-… …also work perfectly regarding audit methodol- ogy and be a competent advisor for internal control issues. After several years in a company, he/she… …processes. Regarding internal control, he/she must be the best specialist advisor in the company, together with the internal audit manager. In accordance… …described above for the finance- oriented senior auditor. With the specialist internal control knowledge, similarly high requirements also exist for… …finance-oriented, technically-oriented and IT- oriented senior auditors, of course, always with the expectation of having the neces- sary specific internal control…

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

  Audit Marketing

  Dr. Hannes Schuh

  …, planning and control of measures which cause or influ- ence exchange processes. These measures refer to the areas of product, price, com- munication, sales… …audit manager as follows: – targeted selection, – planning, performance and control of audits, – provision of advice and information by Internal… …concerning risk management systems, internal control systems condensed view of systems and their potential; audit system Co n te n t o f i n… …. in particular concerning o quantitative and qualitative audit methods o internal control systems o risk management o corporate governance o fraud…

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• 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.

  …verkürzt der Name MOP- TIC gegeben werden: Medium / Organisation/ Performance/ Time / Control. Werden MOPTIC-Kontrolldimensionen als Gliederungssystematik…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2010

  Der aktuelle ACFE-Fraud- Report im Blickwinkel der Internen Revision – Anmerkungen zu einer empfehlenswerten Informationsquelle für die Interne Revision

  Hans-Ulrich Westhausen

  …IKS-Maßnahmenbündel aus laufenden, prozessimmanenten und gesonderten, prozessunabhängigen Bewertungsschritten durch z. B. regelmäßiges Management-Reporting, Control…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2010

  Aktuelle Aspekte der Prüfungsdurchführung – eine Dokumentation der Diskussionsrunden der CIA Tagung 2010

  Anke Brandner, Norbert Heydemann, Michael Schimpf

  …Effiziente Prüfungsdurchführung (CSA) Ausgangssituation: Mittels Control Self Assessment (CSA) wird ein Bereich oder ein Tochterunternehmen fragebogengestützt…