Suchergebnisse

• 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 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …precedent,” said judge Michael Meyer. He expressed his incredulity that the scam could have lasted for nearly ten years without being noticed. “It is amazing… …debts that needed to be covered.” Flowtex, based in Ettlingen near Karlsruhe in southern Germany, marketed horizon- tal drilling equipment. It… …each machine was fitted with the correct plates and documentation. It did not appear to strike KPMG as strange that machines they had chosen at… …bond to its customers as being “an attractive investment opportunity”. It would have been the first bond issue from a privately owned German… …their losses, which they refused to quantify. Why due diligence failed to expose the apparent Flowtex scam is still unclear. It is noteworthy that… …Flowtex case, said the complex structure of the Schmider-Kleiser group had “certainly played a role” in the deception. However, it emerged that KPMG… …pretend business. In 2002, the well-known auditing firm paid creditors of the bankrupt drilling equipment maker EUR 50 million. KPMG said that it made the… …against the state of Baden-Wuerttemberg after claiming that it failed to act in time against Schmider and Kleiser. The plaintiffs claimed that the tax… …records are examined before it issues securities. It is a textbook example of what can go wrong when banks and auditors place too much reliance on the…

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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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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 28: EM.TV (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. When the company went public in 1997, it still had a tiny EUR 15 million in annual sales. It was one of the first companies to join the “Neuer Markt”… …and Americans wouldn’t have taken the company seriously. And Haffa was one of the most promi- nent examples of entrepreneurs in Germany who struck it… …. But in its chosen niche, cartoons and other children’s programming, it was already much bigger than its competitors. EM.TV controlled about one-third… …world of entertainment. Haffa showed that his prized German programs could make it everywhere else on the Continent. For example, the hit cartoon… …early 2000, shortly after a capital increase, EM.TV started an acquisition spree. For example, in February 2000, it acquired the Jim Henson Company… …forecast.” Haffa added that he would have never expected that it would be possible to be charged in a criminal court. In pleading for their acquittal… …was not executed till autumn. Kirch told the court that he had verbally agreed to the deal in mid-June 2000, and that he considered it to be “a fully… …jail sentence, but they did obtain a crimi- nal fine of EUR 1.2 million for Thomas Haffa and EUR 240,000 for Florian Haffa. It was important for the…

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• eBook-Kapitel aus dem Buch Revision der IT-Governance mit CoBiT

  Prüfungslandkarte Informationsanforderungen der Prozesse

  Stefan Tönnissen

  …DS13 Operationsmanagement ME1 Überwachen und Evaluieren der IT Performance ME2 Überwachen und evaluieren intern. Kontrollsystem ME4 Sorgen für… …Operationsmanagement ME1 Überwachen und Evaluieren der IT Performance ME2 Überwachen und Evaluieren intern. Kontrollsystem ME4 Sorgen für IT-Governance… …in der IT mit den gesetzlichen Regeln und Vorschriften sowie mit den geschlossenen Verträgen. Reliability Die Güte der Lieferung geeigneter… …. Informationsanforderungen der Prozesse74 ___________________ 73 CoBiT 4.0 Deutsche Ausgabe, IT Governance Institute; Seite 14. 74 CoBiT kompakt und verständlich… …organisatorische Eingliederung der IT deren Bedeutung im Unternehmen? PO4.4b Organisatorische Eingliederung der IT-Organisation An wen berichtet der CIO?… …Entspricht dies der Bedeutung der IT im Unternehmen? Prüfungslandkarte Informationsanforderungen der Prozesse 110 PO4.5a IT-Organisations- struktur… …verantwortlich für die Gestaltung der IT-Organisationsstruktur? An wen berichtet diese Einheit? Entspricht diese Zuordnung der Bedeutung der IT im Unternehmen?… …Funktionstrennung Werden Verstöße gegen die Funktionstrennung protokolliert und an die entsprechende Instanz gemeldet? PO4.12a Stellenbesetzung der IT Sind die… …Anforderungen an IT-Stellen beschrieben? PO4.12b Stellenbesetzung der IT Führen Änderungen im Unternehmen oder in der IT-Organisationsstruktur zu angepassten… …Stellenanforderungen? PO4.12c Stellenbesetzung der IT Wird sichergestellt, dass die IT eine ausreichende Zahl kompetenter Mitarbeiter hat? PO4.13a…

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