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

  Introduction

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …7 1 Introduction During the last years, the discussion about good Corporate Governance1 has increased globally. This can be seen as a result of… …give an overview about the most important regulations with respect to Corporate Governance in the European countries 1 See definition chapter 2.1. •… …assurance with the regards to the effectiveness of risk management and the internal control system. • • 1 Introduction…

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

  Results of the Survey

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …Internal Audit, i. e. the corresponding national Institute of Internal Auditing. Please find a blank specimen of the survey as attachment 1. 2.1 General… …10% 20% 30% 40% 50% 60% Very high High Medium Low No answer Image 1: Awareness of Corporate Governance code amongst IIA Institutes surveyed…
• 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)

  …(1) Internal Environment / Control Environment (2) Risk Assessment (3) Controls (4a) Analytical Audit Activities (4b) Test of Details D eg re e… …Assurance 95% Effort of audit activities (1) Internal Environment / Control Environment (2) Risk Assessment (3) Controls (4a) Analytical Audit… …reasonable assurance (which determines the shape of the curve) depends on the topic in question and must be estimated in the audit plan. (1) Internal…

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