Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 13: WorldCom (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …in favour of relying on the adequacy of WorldCom’s control envi- ronment. Yet it did not adequately test that control environment, overlooking serious… …limited substantive testing. – WorldCom personnel maintained inappropriately tight control over informa- tion that Andersen needed. Andersen, for their… …Internal Control, Hoboken/New Jersey 2006, pp. 8–9, 13–15 Breeden, Richard C.: Restoring Trust – Report to the Hon. Jed S. Rakoff United States District…

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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 Integriertes Revisionsmanagement

  Kritische Reflexion

  Marcus Bauer

  …existiert.139 Kontrollen werden hier verstanden als Kontrollaktivitäten („Control Activities“) im Sinne des COSO Würfels, um sie von dem übergeordneten… …Control Self Assessment veranschaulicht. Abbildung 101: Darstellung des IKS Niveaus im Zeitablauf Durch jährliche (Selbst-) Beurteilung des IKS und… …führen (t3), die dann in den Folgeperioden korri- giert werden müssen. „Inhalte-Dimension“ Control Self Assessment und Standard Audits, dargestellt in… …Erfolgt neben den Revisionsberichten durch Analysen, Statistiken, Monitoringresultate, Rechenschaftsbericht, usw. /2120.A 1-2 Einsatz des Control Self… …, der Kontrollaktivitäten (Control Activities) der Information und Kommunikation (Information & Commu- nication) und der Überwachung (Monitoring) –und…

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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 Accounting Fraud

  Case 20: AOL Time Warner (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …AOL broad and direct powers to control the operations and assets of AOL Europe. Bertelsmann relinquished essentially all control regarding the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 23: Computer Associates International (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …deliberately put inexperienced executives in senior positions so that he would have more control. He dis- couraged executives from meeting with each other and… …Prevention and Internal Control, Hoboken/New Jersey 2006, pp. 335–337 Securities and Exchange Commission: SEC v. Computer Associates International, Inc…
• eBook-Kapitel aus dem Buch Controlling und Corporate Governance-Anforderungen

  Governance im Finanz- und Treasurymanagement bei Nichtbanken

  Christian Engelbrechtsmüller

  …Risikotoleranz und interne Kontrollaktivitäten (control activities), um Risiken auf ein der Risikobereitschaft des Unternehmens angemessenes Maß zu reduzieren… …Bemerkungen zum öURÄG zu § 243a Z.7 öUGB. 13 Vgl. Erläuternde Bemerkungen zum öURÄG zu § 92 Z. 2 öAktGCOSO veröffentlichte mit dem Internal Control –… …Operations and Control – Asset and project finance – Bank lending – Credit ratings – Debt capital markets – Equity – Trade finance –… …Pension risk – Control and reporting – Policy and objectives – Technology and systems – Treasury organization – The treasury professional… …. Cash and Liquidity Management, Risk Management und Treasury Operations and Control werden regelmäßig als besonders wichtig wahrge- nommen, wobei die…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …com- pany), and (2) the independent owner exercised control of the SPE. In those cir- cumstances, a company could record gains and losses on transactions… …CalPERS had joint control of the partnership, Enron did not consolidate Jedi into its group financial statements. In 1997, Enron wanted to form another… …Kopper, was made Chewco’s “third party equity owner” and manager instead. While it is not clear if the “control require- ment” was circumvented, Chewco… …. Companies 90 spending the rest of his life in prison, Lay said after the verdict: “We believe that God in fact is in control, and indeed he does work… …, Mason/Ohio 2004, p. 2 Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and Internal Control, Hoboken/New Jersey 2006, pp. 10–11…

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• eBook-Kapitel aus dem Buch Erfolgreiches Risikomanagement mit COSO ERM

  Internes Unternehmensumfeld

  Christian Brünger

  …design of controls related to each com- ponent of internal control over financial reporting, as discussed below. … Control Environment. Because of the… …pervasive effect of the control environment on the reliability of financial reporting, the auditor's preliminary judgment about its effec- tiveness often… …influences the nature, timing, and extent of the tests of operating effective- ness considered necessary. Weaknesses in the control environment should cause… …ineffective control environment should be re- garded as at least a significant deficiency and as a strong indicator that a material weak- ness in internal… …control over financial reporting exists.” (ITGI (2006), IT Control Objecti- ves for Sarbanes-Oxley, p. 16) Einen weiteren Hinweis auf die Bedeutung des…

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• eBook-Kapitel aus dem Buch Benchmarking in der Internen Revision

  Relevante Begriffsdefinitionen und terminologische Abgrenzungen

  Dr. Julia Busch

  …IIR-ARBEITSKREIS „INTERNE REVISION IM KRANKENHAUS“ (Control Risk 2003), S. 105 ff. 46 Vgl. FÜSER, KARSTEN (Modernes Management 2007), S. 104. 47 Vgl. MICHELS…