Suchergebnisse

• eBook-Kapitel aus dem Buch Zentrale Tätigkeitsbereiche der Internen Revision

  Informationstechnologie (IT) und Interne Revision (IR)

  Klaus Heese

  …63 Thema 3 Informationstechnologie (IT) und Interne Revision (IR) Klaus Heese 1 Die Interne Revision (IR) in einem sich ändernden Umfeld… …. . . . . . 65 2 Einsatz der IT im Unternehmen . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 3 Standards für das IT-Management… …Informationstechnologie (IT) ist für die Mehrzahl der Unter- nehmen zu einem der wichtigsten Faktoren geworden, um auch in Zukunft in einem globalisierten und von hohem… …Unternehmenssteuerung und Überwachung verknüpft. Rein funktionale Organisationsformen werden durch prozeßorientierte Organisationen ersetzt. Das Potential der IT… …einzurichten, um möglichen Schwachstellen und Problemen zu begegnen, die mit der IT ver- bunden sein können. In diesem sich ändernden Umfeld muß die Interne… …Revision (IR) als Überwa- chungsinstrument der Geschäftsführung prüfen, ob der Einsatz der IT ge- eignet ist, die Unternehmensziele zu erfüllen und ob das… …lungswirkung auch auf deutsche kapitalmarktorientierte Unternehmen.4) Neben den Gesetzen gewinnen auch Standards und BEST PRACTICEs an Bedeutung für die IT… …Faktoren wird auch der Einfluß von IT auf die Unternehmensorganisation herausgestellt. Das In- stitute of Internal Auditors Inc. (IIA) ist neben anderen… …Vgl. o.V.: The Sarbanes-Oxley Act of 2002, Kongreß der Vereinigten Staaten von Amerika 2002. 3) Vgl. IT Governance Institute: IT-Control Objectives… …for Sarbanes-Oxley – The Im- portance Of IT In The Design, Implementation, And Sustainability Of Internal Control Over Disclosure And Financial…

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• eBook-Kapitel aus dem Buch Anforderungen an die Interne Revision

  Internationalisierung der Internen Revision am Beispiel der IT Revision der Siemens AG

  Andreas Märtz

  …223 3.2 Internationalisierung der Internen Revision am Beispiel der IT Revision der Siemens AG Andreas Märtz 1 Problemstellung: Interne… …: IT Verfahrensprüfungen . . . . . . . . . . . . . . . . . . . . . . . . . . 226 4 Wissensmanagement als Erfolgsfaktor… …aus zentralen oder dezen- tralen Fachabteilung entworfen, erstellt und freigegeben. 3 Beispiel: IT Verfahrensprüfungen Wie etwa im Revisionsumfeld der… …Siemens IT Revisionsabteilungen (be- stehend aus zentralen Revisionsabteilungen und den IT Audit Pools) und KPMG Prüfungen von SAP R/3 Systemen in… …Fachkenntnisse der IT-Revisoren aus den international etablierten IT Audit Pools konnten die GoBS/GAPCAS Prüfungshand lungen sukzessive auf weitere, für Siemens… …relevante SAP Mo- dule (z. B. HR, PS) sowie auf alternative ERP Systeme professionell und zügig ausgeweitet werden. Die Nutzung internationaler IT Revisoren… …standardisierte Revisions- methodik in englischer Sprache voraus. Durch die konsequente Internatio- nalisierung der IT Revision und der Harmonisierung der… …Revisionsprozesse wurde auch die Voraussetzung geschaffen, dass IT Revisoren fortan interna- tional einsetzbar waren und durch Rotation nicht nur eigenes Wissen… …in acht Weltwirtschafts regionen professionelle IT Audit Pools mit über 45 IT Revi- soren, die 65 Länder betreuen und insgesamt über 500 Revisionen im… …der IT Revision nicht möglich gewesen wären. 229 Literaturhinweise Literaturhinweise Lück, Wolfgang (Hrsg.): Lexikon der Internen Revision…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Conclusion

  Thomas Henschel

  …291 8 Conclusion This chapter presents a summary of the most important findings of the present investigation (Section 8.1). Then it points out the… …derived from it. 8.1.1 Questionnaire and Interview Results The main purpose of this thesis was to investigate the current state of risk management… …practices in the main industries of German SMEs. It explored which factors must be viewed as critical for establishing a risk management system and which… …how risk management is linked with it. The investigation has impressively shown that firms having a good business planning also apply it for a… …talk” and of no value for the firm. The employees would not see its benefit, they would only think of it as an additional workload. However, the… …simplicity. But applying it requires considerable business management knowl- edge and the support of specialists, which micro and small firms cannot pro- vide… …SMEs. The results of the questionnaire and the research inter- views have shown that firms having a controlling unit use to assign it to im- plement risk… …of all types. So these firms have the best chances of developing successfully. Analyser are mainly found in growth-oriented industries such as IT and… …educational background, age and gender on the managing of risks. Furthermore, it would be interesting to know whether the state of risk man- agement depends on… …the owner-manager having formerly been self-employed or building up his first own business. It would be important to determine how the implementation…

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• eBook

  Zentrale Tätigkeitsbereiche der Internen Revision

  Aktuelle und zukünftige Schwerpunkte erfolgreicher Revisionsarbeit
  

  978-3-503-11290-6

  Prof. Dr. Dr. h. c. Wolfgang Lück, Reinhart Bubendorfer, Hubertus Buderath, Klaus Heese, u.a.

  …; Prüfung des Internen Kontrollsystems (IKS) durch die Interne Revision (IR); Informationstechnologie (IT) und Interne Revision (IR); Berichterstattung der…
• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Practical Implications

  Thomas Henschel

  …the risk management types developed in Chapter 6, and it proposes which measures must be taken if the companies are to continue to develop positively… …Structure The reactor is an unstable organzation type because it lacks a set of consistent response mechanisms that it can put into effect when faced with a… …linked to it in an appropriate manner – or management adheres to a particular strategy-structure relationship even though it is no longer relevant to… …least implement an annual financial and profit planning. For a monthly monitoring it would be meaningful to prepare a short-term liquidity and profit… …documentation of the development of risks it is recommended to integrate the risk data into the regular reporting. Since reactors have few formalized systems and… …be proposed. It should be linked as closely as possible with the business planning. Risk Management Organization The key to a successful… …owner-manager would have significant consequences. Often within his family there is no potential successor. So it is recommended that among the employees someone… …estimation of the project risk potentials, for each project a risk assessment template should be developed (for details see Section 7.3.1). Furthermore, it is… …the project phases would be helpful. The reac- tor should implement a simple knowledge management system. It should be organized in the form of a data… …direction of a holistic risk management. It is remarkable that firms which, according to the results of this study, have been categorized as…

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• eBook-Kapitel aus dem Buch Elektronische Rechnungsstellung und digitale Betriebsprüfung

  EG-rechtliche Vorgaben

  Peter Eller

  …entwickeln, dies in erster Linie mit Hilfe der Informationstechnologie. 2. Richtlinien im Umsatzsteuerrecht 16Die 6. EG-Umsatzsteuer-Richtlinie ist die Magna…
• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Types of Risk Management Practices Derived from Questionnaire and Interview Scoring

  Thomas Henschel

  …(Section 6.1). It draws on the type terminology of Miles and Snow (1978, 2003), by relating a type with certain sets of scoring figures. After the… …. The Miles and Snow approach has inspired the author of the present thesis to make it applicable for the identification of types of risk management… …terns (Section 3.5). Similarity of scoring patterns is not defined in a mathe- matical way; it is due to a classification by the investigator, according… …prepared externally. No sophisti- cated perform- ance meas- urement tools. Identifies only very specific risks, which it is familiar with. Short-term risk… …strategy at all since the business sector is declining and no improvement is in sight. The companies are looking for new business opportunities. It would be… …adapt is by modifying the price. It is noticeable that banks put an increased pressure on reactors to improve their management systems. Business… …planning. All that they actually execute is a rudimentary annual sales plan. In preparing it, the data from the preceding year’s annual financial statement… …contingencies are defective. Where an contingency plan does exist, as a rule it only concerns the data proc- essing systems. Project Risk Management Reactors do… …, although it is carried out in a very informal manner. In general, a Types of Risk Management Practices 212 written documentation of the risks being… …. Also some consid- eration of strategic risks. Without con- sidering all risks, it can rush into costly failures. Risk assess- ment fre- quency and time…

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• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  State of the art Internal Audit

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …consulting activity designed to add value and improve an organisa- tion’s operations. It helps an organisation accomplish its objectives by bring- ing a… …the board’s liability and responsibility has recently been emphasized by legislation it is advisable to have Internal Audit assigned and directly… …audit function and the way to manage it Potential of process standardisation Management of communication interfaces • • • • • • • • • • • 3 State of… …following business units and on a functional level (Finance, HR, Procurement, IT etc.) since management and auditee ex- pect the auditor to display a… …certification and – most important – a sufficient level of experience gathered by audit practice. In recent times, it has become more relevant to complement… …qualifications such as Prince2, PMBOK, ITIL, CObIT etc. Additionally, country specific designa- tions are to be considered. It is worth mentioning that Internal… …strongly recommend the adoption of the COSO-Framework without making it compulsory. Nearly all External Auditing Companies have adopted the COSO principles… …information about the general state of the ICS and support the subsequent evaluation of risks. Fur- thermore, in order to evaluate risks properly it is… …comprehensive evaluation of risks. To obtain this highly complex data, it is essential to proceed from the general to the specific in a strict top-down approach… …impact on the achievement of the company’s goals. Risk is measured in terms of a combi- nation of the impact. It is useful to employ appropriate…

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

  Individuelle Datenverarbeitung

  Beherrschbare Risiken im Fachbereich
  

  Stefan Arendt, Mourad Abbou

  …den Verfahren für einen ordnungsmäßigen Einsatz von IT folgen. Dieser Beitrag zeigt Beispiele für IDV und die damit entstehenden Risiken für ein… …Stefan Arendt ist Partner im Bereich IT & Process Assurance for Financial Services von PricewaterhouseCoopers in Frankfurt am Main. Mourad Abbou ist Senior… …Associate im Bereich IT & Process Assurance for Financial Services von PricewaterhouseCoopers in Frankfurt am Main. Individuelle Daten verarbeitung… …im Rahmen des zentralen IT- Betriebs durch die IT-Organisation im Unternehmen. In vielen Fällen sind jedoch IDV-Anwendungen auf den lokalen Festplatten…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Introduction

  Thomas Henschel

  …. Therefore it is surpris- ing that they have been neglected in empirical investigations on risk manage- ment (Section 1.1.1). Currently (2006), legal and other… …to the regional mono-structures (De, 2005, p. 242). It is therefore all the more surprising that in Germany SMEs have so far been largely ignored in… …industries. It is noticeable that the first four of the above industry sectors concern companies which primarily offer project-based services. Since there are… …form and whether the control system to be set up as described by the act is capable of fulfilling the tasks required of it.” It is noticeable that in… …compulsory exercise and is therefore not coher- ently integrated into the current management. It is also in most cases seen as a reactive type of risk… …survival, since it affects their ability to continue to receive credit from the banks (Wildemann, 2005). A risk management system is, however, necessary for… …SMEs, not only be- cause it is required by law or by the Basel II regulations, but rather because it is in the essential interest of the SMEs. The reason… …in the latter sense is a feature which is part of the exis- tence of every entrepreneurial activity. A business must identify the risks which it has… …already entered into and measure, control and adjust them if it wants to ensure its long-term existence (see Hahn, 1987, p. 139). As shown by Figure 1.1… …risk-bearing ability is the ability of the com- pany to bear losses arising from the risks it has entered into without becoming insolvent. Risk management is…

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