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

  Continuous Auditing: Myth and Reality

  Adrian Garrido

  …83 Continuous Auditing: Myth and Reality By Adrian Garrido70 Continuous Auditing is not a new concept; back in 1987 the Treadway Report… …our function for over twenty years, though it is not clear when it will form part of the present. Summary 1: Although Continuous Auditing is a… …auditor. 1 Great Promises Continuous Auditing is, without any doubt, one of the most fashionable terms in our profession. As a proof, it is enough to… …well as identifying the appearance of new risks in real time. Are we in front of the Philosopher’s Stone of Internal Auditing? Is this the tool… …conceptual models not being just appearance but having real results in management improvements. Continuous Auditing has traditionally been defined as the… …using technology to perform a continuous supervision of fi- nancial transactions. It would therefore appear that the concept of Continuous Auditing has… …perform a continuous supervision of the controls applied by the line? – Should the Continuous Auditing be centered in the continuous assessment of… …, president of the IIA, no one has yet been able to put a truly global Continuous Auditing model into practice. Continuous Auditing: Myth and Reality 85… …CFO.com under the title of “Internal Audit the continuous conundrum” began by stating that: “… A generally accepted definition of Continuous Auditing… …reflections give rise to the following question: If the benefits of Con- tinuous Auditing are so evident, then why has its development been so slow? As it…

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

  International Professional Practices Framework – Overview of the current guidance of the Institute of Internal Auditors

  T. Flemming Ruud, Philipp Friebe, Daniela Schmitz, Shqiponja Isufi

  …need to align the Professional Practices Framework (PPF) of Internal Auditing. In the meantime the Internal Audit has gained in importance due to… …Internal Auditing. The IIA met these needs by changing the PPF and creating additional requirements, however, the development and mandatory nature of these… …. Non-members have access to the Definition of Internal Auditing, the Code of Ethics, the Standards and the Position Papers on this homepage. International… …Professional Practices Framework 19 2.1 Mandatory Elements As figure 1 shows, the Definition of Internal Auditing, the Code of Ethics and the Standards… …Auditing (cf. Figure 2) describes its underlying purpose, characteristics and scope. Unlike the other elements of the IPPF, the Definition of Internal… …Auditing was adopted without any changes; its importance and focus were confirmed. Internal Auditing is an independent, objective assurance and… …Internal Auditing The Code of Ethics describes the principles for and the expectations relating to the behaviour of individuals and organizations which… …example, the Position Paper "The Role of Internal Auditing in Enterprise-Wide Risk Management" describes the role of Internal Audit within the scope of… …Standards must be recognized in the Internal Audit charter. Moreover, the Chief Audit Executive should discuss the Definition of In- ternal Auditing, the… …2009” (International Standards for the Professional Practice of Internal Auditing), Vienna 2009. Ruud, Flemming/Sommer, Katerina (2006): “Internes…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 40: Kanebo (Japan, 2005)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …auditors. The presiding judge said: “The crime significantly eroded the public trust in the auditing system. It is shameful that they have failed to… …realize the high professional morality as certified accountants and lost the true aim of auditing, which is to pro- tect the investors.” The judge also… …Japan and more punishments of auditors involved. He also predicted a destructive shake-up of the Japanese auditing industry and warned of potential… …establish a new independent affiliated firm in Japan that would “adopt international best practices in auditing”. Thus, in July 2006, a new audit firm… …each of Japan’s large accountancy firms. The investigations were car- ried out by the newly created “Certified Public Accountants and Auditing Oversight… …Knapp, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th edition, Mason/Ohio 2008, pp. 421–425 Cosmetic firm…

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• eBook-Kapitel aus dem Buch Zusammenarbeit der Internen Revision mit Risikocontrolling und Compliance

  Definitionen der betrachteten Funktionen

  Arbeitskreis „Interne Revision in der Versicherungswirtschaft“ des DIIR – Deutsches Institut für Interne Revision e.V.

  …die Kontrolle von 1 Übersetzung der Definition von „Internal Auditing“ des amerikanischen Institute of Internal Auditors Inc. (IIA), Altamonte Springs…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 1: McKesson & Robbins (1938)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …corporate governance and auditing reforms. Within months of the discov- ery of the fraud, a special committee of the AICPA recommended significant changes to… …conducting audit tests. Finally, the auditing profession adopted two standards that are still followed today (see WSJ June 30, 1999): – The physical… ….: McKesson & Robbins: a milestone in auditing, www.taylorandfrancis.metapress.com, 1999 Clikeman, Paul M.: The Greatest Frauds of the Last Century…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …internally discussing joint business activities while PwC was auditing the company’s books. Allegedly, PwC even entered into deals to buy MicroStrategy… …August 2003 settlement, without admitting or denying wrong- doing, Martin agreed to be barred from auditing publicly traded companies. He vol- untarily… …, 2000 Firm Auditing MicroStrategy Settles Lawsuit, The New York Times, May 10, 2001 SEC settles case with PwC, www.accountancy.com, August 19, 2003…

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• eBook-Kapitel aus dem Buch Digitale Datenanalyse, Interne Revision und Wirtschaftsprüfung

  Interne und externe Revision – die Erwartung des Unternehmens

  Wolfgang Stegmann

  …Soll- und Ist-Zuständen als Ausgangsbasis ihrer Tätigkeiten haben, so steht bei der externen Revision doch die Funktion des Financial Auditing im Vorder-… …Consulting Prüfungsarten Financial Auditing Prüfung des IKS Sonderprüfung je nach Aufgabenstellung Prüfungsgrundsätze der Internen Revision (in… …Continuous Auditing bei der externen Revision steht für eine zeit- nahe Abschlussprüfung. Insbesondere bei der Beurteilung von Risikomanagement- systemen und… …ausreichen. Stegmann 54 Hierbei zeigt sich Continuous Auditing als neue Prüfungsmethode, um Datenmani- pulationen durch gezielte Eingriffe in die… …. Die gewonnene Zeit kann für weitere „prüfungsqualitäts- verbessernde“ Maßnahmen eingesetzt werden. Der Vorteil von Continuous Auditing liegt für… …Auditing“ – Automatisierte Prüfroutinen und Plausibilitätsprüfungen, die in Kundensystemen implementiert sind In den einzelnen Aufgabenbereichen von… …- Trends in der Wirtschaftsprüfung“ Groß, S. / Vogl,A., 7/2007, Forum Elektronische Steuerprüfung „Continuous Auditing“ Hollweck, M. / Scheer, J…

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

  Audit Marketing

  Dr. Hannes Schuh

  …beyond specific audits. In terms of an audit employee concept, the German Institute for Internal Auditing views this as follows93: In addition to… …Internal Auditing, “Konzept zur Gewinnung und Qualifizierung von Mitarbeitern für die Interne Revision” (Concept for the recruitment and training of… …professionals and audit managers to tackle the issue together. Literature DIIR (employee concept) German Institute for Internal Auditing, “Konzept zur…

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• eBook-Kapitel aus dem Buch Controlling und Corporate Governance-Anforderungen

  Zusammenarbeit von Abschlussprüfung und Controlling im Rahmen der internationalen Rechnungslegung

  Dirk Simons, Dennis Voeller

  …sich die Innenrevision nicht zwangsläufig auf das Rechnungswesen beschränkt, sondern im Zuge des Operational Auditing alle Funktionsbereiche des… …Unternehmens erfassen kann, ist das Rechnungswesen im Rahmen des Financial Auditing das klassische Prüfobjekt der Innenrevision. Die Kontrolltätigkeiten be-… …Auditing Lexikon, München, S. 885-886. Ewert, R. (2006): Fair Values und deren Verwendung im Controlling, in Wagenhofer, A. (Hrsg.): Controlling und… …Khurana, I.K./Pereira, R. (2003): The role of accounting and auditing in corporate governance and the development of financial markets around the world… …Controlling, in Freidank, C.-C./Lachnit, L./Tesch, J. (Hrsg.): Vahlens Großes Auditing Lexikon, München, S. 297-298. Hilb, M. (2005): New Corporate… …. (Hrsg.): Vahlens Großes Auditing Lexikon, München, S. 1181-1183. Neubeck, G. (2007): Prüfung des Risikomanagementsystems, in Freidank, C.-C./Lachnit, L./… …Tesch, J. (Hrsg.): Vahlens Großes Auditing Lexikon, München, S. 1184-1186. Patterson, E.R./Smith, J.R. (2007): The effects of Sarbanes-Oxley on auditing…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  The Warning Signs of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …auditor on accounting, auditing, or reporting matters (particularly about aggressive application of accounting principles that increase earnings) –… …present in a specific set- ting, auditors should be even more vigilant. References: AICPA: Statement on Auditing Standards No. 99 (SAS 99)… …Reporting Indicators, Auditing 1/1993, pp. 99–110 Hall, John J.: How to Spot Fraud, Journal of Accountancy, October 1996, pp. 85–88 Heiman-Hoffman, Vicky… …spot fraud? Journal of Accountancy, October 1996, pp. 75–77 IAASB: International Standard on Auditing 240 (Revised): The Auditor’s Responsibility to…

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