Suchergebnisse

• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Corporate Governance

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …it ar be it er K en nt ni s da rü be r ha t, w el ch e R ic ht li ni en u nd A nw ei su ng en er in s ei ne r F un… …kt io n be ac h- te n m us s. D ie se s in d ak tu el l un d de r M it ar be it er h at Z u- gr if f d ar au f. A bw ei… …ti g ko m m un iz ie rt u nd w ir d du rc h ve rs ch ie - de ne M aß na hm en v er m it te lt , w ie z .B .: – V id eo d… …er G es ch äf ts le it un g, – D ar st el lu ng im I nt ra ne t, – N ew sl et te r, – A rt ik el in U nt er ne hm en s- /M… …it ar be it er m ag az i- ne n, – B ro sc hü re n, – S oc ia l M ed ia . P rü fu ng , o b un d w el ch e M aß - na hm en , w… …n al le M it ar be it er u nd gg f. E xt er ne k om m un iz ie rt is t. P rü fu ng , o b je de r M it ar be it er… …en un d V er tr et un g kö nn en z u w ir ts ch af tl ic he n R is ik en / S ch äd en v er bu nd en m it e in er un… …tw or t- li ch ke it en in kl . a dä qu at er F un kt io ns tr en nu n- ge n, – an ge m es se ne u nd s ic he re V er tr et… …nl ag en u nd - än de ru ng en w er de n ni ch t ko rr ek t vo rg en om m en m it de m R is ik o vo n z. B . V er m… …u- to ri si er te n M it ar be it er n) im V ie r- A ug en -P ri nz ip , vo rg en om m en w ir d. P rü fu ng , o b de r…

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• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Kreditorenmanagement (Verbindlichkeiten)

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …diesbezüglichen besonderen Punkten/Inhalten betreffend den Themenkom- plex IT siehe Kapitel 2.14. 118) Vgl. § 238 Abs. 1 HGB. Prüfung der Funktionsweise und… …Wirksamkeit des Internen Kontrollsystems 220 T ab el le 1 7: V er bi n d li ch ke it en P ro ze ss R is ik o P ro ze ss be zo ge n e S te… …ew ic ke lt w er de n, ve rb un de n m it e in er u nt er U m st än de n fe hl er ha ft en b zw . un vo ll st än di ge… …bg es ti m m t un d de n be tr ef fe nd en M it ar be it er n be ka nn t si nd , – w es en tl ic he Ä nd er un ge n in d… …(A kt ua li tä t) u nd d en b et re f- fe nd en M it ar be it er n be ka nn t si nd , – di e A kt ua li tä t/ A dä qu an z… …es se /A ng el eg en he it en fü r de n B er ei ch r eg el n, v or li eg en un d di e M it ar be it er d er K re - di… …ke nb er ei ch ) s ie he K ap it el 2. 16 .1 . Kreditorenmanagement (Verbindlichkeiten) 221 A uf ba u- or ga ni sa ti on F eh le nd… …e R eg el un ge n bz w . R eg el un gs lü ck en h in si ch tl ic h K om pe te nz en , V er an tw or tl ic h- ke it en , V ol… …lm ac ht en u nd V er tr e- tu ng k ön ne n zu w ir ts ch af tl ic he n R is ik en /S ch äd en v er bu nd en m it ei ne… …te ll en be sc hr ei bu ng en d ie V er an tw or t- li ch ke it en in kl . a dä qu at er F un kt io ns tr en nu ng en , – an…

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• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Marketing und Vertrieb

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …ze et c. ) a bg ew ic ke lt w er de n, v er - bu nd en m it e in er u nt er U m - st än de n fe hl er ha ft en b zw… …n be tr ef fe nd en M it ar be it er n be ka nn t si nd , – w es en tl ic he Ä nd er un ge n in d en P ro ze ss ab lä… …d en b et re f- fe nd en M it ar be it er n be ka nn t si nd , – di e A kt ua li tä t/ A dä qu an z de s R eg el w er ks… …it en fü r de n B er ei ch r eg el n, v or li eg en . 66 ) Zu d ie sb ez üg li ch en b es on de re n P un kt en /I nh al… …an ke nb er ei ch ) s ie he K ap it el 2. 16 .1 . Prüfung der Funktionsweise und Wirksamkeit des Internen Kontrollsystems 106 A uf ba uo… …ch äd en v er bu nd en m it e in er un te r U m st än de n un vo ll st än - di ge n bz w . f eh le rh af te n R ec h- nu… …rz us te ll en , d as s – in d en S te ll en be sc hr ei bu ng en d ie V er an tw or t- li ch ke it en in kl . a dä qu at er… …nd /o de r be ka nn t un d/ od er d ie M ar ke - ti ng ak ti vi tä te n st eh en n ic ht im E in kl an g m it d en fo… …ba ue nd w ir d ei ne a us d en Z ie le n ab ge le it et e M ar ke ti ng pl an un g er st el lt , d ie in d ef i- ni er… …te n A bs tä nd en r eg el m äß ig a kt ua li si er t w ir d. D ie o pe ra ti ve K om m un ik at io ns po li ti k le it et…

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• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Anlagenmanagement

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …et c. ) a bg ew ic ke lt w er de n, ve rb un de n m it e in er u nt er U m st än de n fe hl er ha ft en b zw . un vo… …n be tr ef fe nd en M it ar be it er n be ka nn t si nd , – w es en tl ic he Ä nd er un ge n in d en P ro ze ss ab lä… …d en be tr ef fe nd en M it ar be it er n be ka nn t si nd , – di e A kt ua li tä t/ A dä qu an z de s R eg el w er ks… …it en fü r de n B er ei ch r eg el n, v or li eg en . 87 ) Zu d ie sb ez üg li ch en b es on de re n P un kt en /I nh al… …an ke nb er ei ch ) s ie he K ap it el 2. 16 .1 . Prüfung der Funktionsweise und Wirksamkeit des Internen Kontrollsystems 146 A uf ba u-… …äd en v er bu nd en m it e in er un te r U m st än de n un vo ll - st än di ge n bz w . f eh le rh af te n R ec hn un gs… …us te ll en , d as s – in d en S te ll en be sc hr ei bu ng en d ie V er an tw or t- li ch ke it en in kl . a dä qu at er F… …ni ch t ko rr ek t vo rg en om m en m it d em R is ik o vo n z. B . V er - m ög en ss ch äd en /-v er lu st en . E s… …. v on a ut or is ie rt en M it ar be it er n im V ie r- A ug en -P ri nz ip , v or ge no m - m en w ir d. P rü fu ng , o… …, d ie n ic ht na ch vo ll zi eh ba r/ pr üf ba r si nd m it d em R is ik o vo n z. B . V er - m ög en ss ch äd en /-v…

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• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Finanzen/Treasury

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …ng /E in ha lt un g ex te r- ne r V or sc hr if te n (G es et ze et c. ) a bg ew ic ke lt w er de n, ve rb un de n m it… …er en B er ei ch en / A bt ei lu ng en a bg es ti m m t un d de n be tr ef fe nd en M it ar be it er n be ka nn t si nd… …ts an w ei - su ng en e tc . f üh re n (A kt ua li tä t) u nd d en b et re f- fe nd en M it ar be it er n be ka nn t si nd… …sr el ev an te n G es ch äf ts - pr oz es se /A ng el eg en he it en fü r de n B er ei ch r eg el n, v or li eg en . 12 7)… …ei ne s C om pl ia nc e- M an ag em en t- S ys te m s im B an ke nb er ei ch ) s ie he K ap it el 2. 16 .1 . Prüfung der… …nn en z u w ir ts ch af tl ic he n R is ik en / S ch äd en v er bu nd en m it e in er un te r U m st än de n un vo ll… …V er an tw or t- li ch ke it en in kl . a dä qu at er F un kt io ns tr en nu n- ge n, – an ge m es se ne u nd s ic he re V… …(B an kk on te n A nl ag e, Ä nd er un g un d L ös ch un g et c. ) w er de n ni ch t ko rr ek t vo rg en om m en m it… …an kv er bi nd un ge n) g em äß de m v or ge ge be n P ro ze ss (z .B . v on a ut or is ie rt en M it ar be it er n) im… …m da te n vo rg en om - m en , d ie n ic ht n ac hv ol lz ie h- ba r/ pr üf ba r si nd m it d em R is ik o vo n z. B…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 39: Seibu Railway (Japan, 2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …than God: suspected Tsutsumi arrested.” Troubles began in October 2004 when it emerged that Seibu Railway had falsified shareholder information in… …Stock Exchange. The scandal deepened after it was found that from August through October 2004, Kokudo sold some of its shares in Seibu Railway… …without telling buyers that the railway firm’s stock ownership conditions made it subject to delisting. Tsutsumi and other Kokudo executives privately… …Holdings, among others. (Shiseido, e.g., said it had bought the Seibu shares only due to its “long-term business relationship” with Kokudo.) Besides… …lists of shareholders to make it look as if the company was more widely held than it actually was. As Kokudo’s largest shareholder, he hid the extent of… …financial statements to show that Mr. Tsutsumi and Kokudo owned most of Seibu, not just a minority stake. The scandal also took a high human toll: it… …that it deeply regretted the recent developments. “We’ll do our best to become a transparent company which can be trusted,” it said. The company was… …to protect inves- tors with greater transparency. The content of J-SOX is not entirely the same as that of US-SOX, but it is similar to sections 302…

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

  Questionnaire Results

  Thomas Henschel

  …enterprises try to get into the niches. For SMEs it means to change frequently their strategy and to switch over to other segments or to other customer requests… …. It has confirmed the deficits of long-term planning as stated in regional studies on German SMEs (Ossadnik et al., 2004; Behrens et al., 2005)… …, firstly it was investigated whether the SMEs have already established any monitoring system to detect risky developments early enough (also called early… …monitoring system. Addition- ally, it was asked, whether they think it is legally required to implement a monitoring system (Appendix F, Question 1.9b). Table… …establish it) is remarkably large, indicating that SMEs inten- sively deal with this problem. It remains to investigate how systematic their approach is and… …details. It is remarked that “significant” is used here as a short word for “result of a chi-square test having a significance level p < 0.01.” A summary of… …component follows, with no signifi- cant differences between size classes. It is pointed out that “no statement” is given by almost 1/4 of the micro and the… …: Components (Q 1.7a*) and Time Horizon (Q 1.7b). Versus Industrial Sector (Q 1.1) Industrial sector Construc- tion Engineer- ing IT Auditing Trade Total Rk… …1.4% 4 Total 80 100.0% 93 100.0% 39 100.0% 28 100.0% 36 100.0% 276 100.0% * Multiple selection allowed It is interesting to note that the construction… …intervals. Finally, it is emphasized that the sophistication of long-term business planning unveils great deficits within all size classes, which the…

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• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Lagerwirtschaft/Bestandsmanagement

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …n m it e in er u nt er U m st än de n fe hl er ha ft en b zw . un vo ll st än di ge n R ec hn un gs - le gu ng u nd w… …a nd er en B er ei ch en / A bt ei lu ng en a bg es ti m m t un d de n be tr ef fe nd en M it ar be it er n be ka nn t… …/A rb ei ts an w ei - su ng en e tc . f üh re n (A kt ua li tä t) u nd d en b et re f- fe nd en M it ar be it er n be ka… …sl e- gu ng sr el ev an te n G es ch äf ts - pr oz es se /A ng el eg en he it en fü r de n B er ei ch r eg el n, v or li eg… …E xi st en z ei ne s C om pl ia nc e- M an ag em en t- S ys te m s im B an ke nb er ei ch ) s ie he K ap it el 2. 16 .1… …tr et un g kö nn en z u w ir ts ch af tl ic he n R is ik en / S ch äd en v er bu nd en m it e in er un te r U m st än… …bu ng en d ie V er an tw or t- li ch ke it en in kl . a dä qu at er F un kt io ns tr en nu ng en , – an ge m es se ne u nd… …nd er un ge n (M at er ia lw ir t- sc ha ft , K re di to re n) w er de n ni ch t ko rr ek t vo rg en om m en m it d em R… …bi nd un ge n) g em äß de m v or ge ge be ne n P ro ze ss , z .B . v on a ut or is ie rt en M it ar be it er n im V ie… …nd , m it de m R is ik o vo n z. B . V er m ö- ge ns sc hä de n/ -v er lu st en . A ll e Ä nd er un ge n de r S ta m m…

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

  Internal Auditor – Generalist or Specialist

  Dr. Heinrich Schmelter

  …. ___________________ 73 Dr. Heinrich Schmelter has been working in management functions for 30 years (audit, con- trolling and IT), in the automobile industry. 74… …assigned to it. IT audit usually has employees working in it with very good IT knowledge (mainly computer scien- tists), in purchasing/logistics audit… …. business auditor 2. technical auditor 3. IT auditor 4. special investigator 2 Twelve General and Specific Requirements for Internal Auditors The… …audit methodology 3. Internal control and risk management knowledge 4. Internal audit experience 5. Financial knowledge 6. Technology knowledge 7. IT… …decentralised audits, e.g. in a foreign company or factory, it is also expected that every auditor can report adequately to the local top managers (e.g. factory… …agement specialist knowledge, it also relates to company and process knowledge that is as extensive as possible. While an internal audit beginner… …, thereby formulating best practice process improvement recommendations. It is expected from chief auditors and from internal audit managers that, as… …purchasing, logistics or sales, are also initially sub-optimal. 2.12 Specific IT Knowledge As virtually all of the processes in the companies can now only… …be handled with IT support and personal computers are a matter of course as personal tools, an auditor without good IT knowledge is no longer… …. EXCEL, WORD and POWERPOINT). IT knowledge beyond this, also regarding mainframe computer software, is particularly essential for IT auditors, because…

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• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Geschäftsbesorgung/Outsourcing

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …, ve rb un de n m it e in er u nt er U m st än de n fe hl er ha ft en b zw . un vo ll st än di ge n R ec hn un gs - le gu… …st el le n zu a nd er en B er ei ch en / A bt ei lu ng en a bg es ti m m t un d de n be tr ef fe nd en M it ar be it er… …ic ht li ni en /A rb ei ts an w ei - su ng en e tc . f üh re n (A kt ua li tä t) u nd d en b et re f- fe nd en M it ar be it… …ch nu ng sl e- gu ng sr el ev an te n G es ch äf ts - pr oz es se /A ng el eg en he it en fü r de n B er ei ch r eg el n, v… …l. de r E xi st en z ei ne s C om pl ia nc e- M an ag em en t- S ys te m s im B an ke nb er ei ch ) s ie he K ap it el 2… …en un d V er tr et un g kö nn en z u w ir ts ch af tl ic he n R is ik en / S ch äd en v er bu nd en m it e in er un… …en be sc hr ei bu ng en d ie V er an tw or t- li ch ke it en in kl . a dä qu at er F un kt io ns tr en nu n- ge n, – an ge m… …e L ei st un g ni ch t qu al it ät s- u nd s ac hg er ec ht er br ac ht w ir d. D ie D ef in it io n vo n V or ga… …au li ch ke it ), si nd in e in er d ie sb ez üg li ch en R ic ht li ni e/ A rb ei ts an w ei su ng u nd V er tr ag sm us… …- te rn g er eg el t. E s ex is ti er t ei ne F re ig ab er eg el un g fü r de n V er - tr ag se nt w ur f m it te ls d…

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