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• eBook-Kapitel aus dem Buch Risikoquantifizierung

  Case Study: DATEV eG – Denken in Bandbreiten, mehr Klarheit in der Unternehmenssteuerung

  Claudia Maron, Anja Burgermeister

  …, Automatisierung und Vernetzung . Dies erfolgt durch digitale Geschäftsmodel- le auf Basis intelligenter IT, Plattformen, Services und Wissen . Die digitale…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …times in the mid-1980s. It lost its biggest customer, IBM Corp. (which decided to make its own disk drives), as well as several other critical supply… …stock quintupled, becoming a Wall Street favourite. MiniScribe appeared to have achieved a remark- able turnaround. “It looked for three years like Q.T… …, 1987 and the first three quarters of 1988. In May 1989, the company reported to the SEC that it had uncovered “inaccurate reports about earnings”… …existing records and documentation were so inadequate that it was extremely difficult for a specially appointed independent evaluation committee to… …at the end of a quarter to boost sales (a practice known as “channel stuffing”), MiniScribe went far beyond that. On multiple occasions, it shipped… …more than twice as many disk drives to computer manufacturers as had been ordered. It later said to the customers that it had shipped the excess disk… …and packaging them as finished products. It was only when those boxes were opened that the true value of their content was seen. – Eventually, some… …1992 settlement, it agreed to pay a total of USD 140 million for failing to detect the accounting fraud committed by MiniScribe. In July 1994, the… …being duped: “He was as much a victim of it as anyone else.” Eventually, the attor- ney pointed out that during his long career, Wiles was the… …MiniScribe accountant said, “Q.T. Wiles was saying, ‘This is the number we want to hit first quarter, second quarter, third quarter and so on,’ and it was…

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• eBook-Kapitel aus dem Buch IT-Compliance

  Wirkungsmodell der IT-Sicherheit

  Dr. Michael Rath, Rainer Sponholz

  …39 40 Konferenzprospekt der Firma conex: Konferenz „IT Management 2006/IT Sicherheit 2006“ am 8. und 9.November 2006 inWien. 41 Vgl. Stone, Judith… …Ursache-Wirkungsmodell aufgebaut, das als einheit- liches Modell für IT-Sicherheit, IT-Revision, IT-Risiko-Management und IT- Compliance dienen kann. In diesem Modell… …Informationstechnologie mit dem Bau der ersten elektronischen Computer ENIAC (1946) und Konrad Zuses Z4 (1949). Das von Murphy formulierte „Gesetz vom Scheitern“ in techni-… …schen Systemen führte dann auch in der Informationstechnologie zu Forderun- 40 2 Wirkungsmodell der IT-Sicherheit 42 Vgl. „The Need for Security“ in… …Anfängen von IT- Compliance. Wie für die Luftfahrtindustrie war die Rüstung für die IT ein wesentlicher Trei- ber der Entwicklung. ENIACwar eine… …militärische Entwicklung zur Berechnung von Geschossflugbahnen. Die militärische Sicherheit in der IT entwickelte sich in mehreren Phasen zu einer eigenständigen… …Disziplin der „IT-Sicherheit“ (IT Security). Ziel war es, die Verfügbarkeit (Availability) der IT, deren Vertraulich- keit (Confidentiality) und Integrität… …wie heutzutage bei Cloud Computing) vermietet, so dass immer mehr Unternehmen die IT nutzen konnten. Diese „Mieter“ waren über Standleitungenmit den… …Anforderungen an die IT (auch wenn diese Forderungen damals selbstverständlich noch nicht als IT-Compliance betitelt wurden) für militärische bzw. staatliche… …Bundesamt für Sicherheit in der Informationstechnik (BSI): „IT-Grundschutz-Kom- pendium“, https://www.bsi.bund.de/DE/Themen/ITGrundschutz/…

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• eBook-Kapitel aus dem Buch Prüfungsleitfaden BAIT

  IT-Governance

  Axel Becker

  …cherheitsmanagement (vgl. AT 4.3.2 MaRisk, AT 7.2 Tzn. 2 und 4 MaRisk), zur quantitativ und qualitativ angemessenen Personalausstattung der IT (vgl. AT 7.1 MaRisk)… …. AT 4.3.2 MaRisk, AT 7.2 Tzn. 2 und 4 MaRisk) • Regelungen zur quantitativ und qualitativ angemessenen Personalaus- stattung der IT (vgl. AT 7.1… …Umsetzung des Three(Four)-Lines-of- Defense-Ansatzes bei den Schlüsselfunktionen in der IT wird in der Praxis oft eingefordert. Grundsätzlich hat es sich als… …sehr sinnvoll erwiesen, vor den Ar- beitsanweisungen zur IT einen separaten Vorspann zur IT-Governance zu er- stellen, der alle wesentlichen… …erkannt und möglichst umgehend behoben werden kann. Aus demselben Grund ent- halten die BAIT die Anforderung, unvereinbare Tätigkeiten innerhalb der IT… …Bankpraxis empfiehlt sich die ganzheitliche Umsetzung des Three-Lines-of-Defense-An- satzes über alle Elemente/Funktionen der IT. Mögliche Interessenkonflikte… …Programmierung der neuen Han- delsüberwachung werden direkt vom Handel an die institutseigenen IT- Programmierer weitergegeben. Die institutseigene… …Informationsrisiko- /Informationssicherheitsmanagement, Vorgaben zur quantitativ und qualita- tiv angemessenen Personalausstattung der IT sowie Vorgaben zum Umfang und… …und qualitativ angemessenen Personal- ausstattung der IT (vgl. AT 7.1 MaRisk sowie Kapitel 2 BAIT) • Für die Bereiche der IT wird bei Bedarf… …regelmäßig, bedarfsgerecht und zeitnah sowohl in der ordnungsge- mäßen Anwendung der eingesetzten IT wie auch hinsichtlich bestehen- der IT-Risiken und der…

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• eBook-Kapitel aus dem Buch Internationale E-Discovery und Information Governance

  Strategisches Innovations- und Technologie-Management für E-Discovery

  Matthias H. Hartmann, Jürgen Venhofen

  …Industrie- bank AG und bietet die klassischen IT Services rund um das Application Manage- ment und das IT Infrastructure Management an. Zum Kundenspektrum… …gehören neben der IKB Deutsche Industriebank AG weitere Unternehmen aus der Finanz- dienstleistungsbranche und der IT Branche. Im Zuge der Finanzkrise… …Professionalisierung und der Spezialisierung des IT Infrastructure Managements voraus. Zum damaligen Zeitpunkt gab es noch eine dezentrale, elektronische Datenhal-… …und Grundlage in der Aufbauphase der IKB Data GmbH als Shared Service Center war die IT Infrastructure Library (ITIL) in der Version 2. In dem Regel-… …steigern, der VPN-Zugriff, auch über private Endgeräte, ermög- licht. Die vollständige Zentralisierung der Datenbereitstellung und IT Serviceerbrin- gung… …ein Projekt organisiert. Relevante Rollen sind: • Datenschutzbeauftragter • Verantwortlicher Hausjurist • Leiter IT • Leiter Organisation •…

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

  Practical Implications

  Thomas Henschel

  …the risk management types developed in Chapter 6, and it proposes which measures must be taken if the companies are to continue to develop positively… …Structure The reactor is an unstable organzation type because it lacks a set of consistent response mechanisms that it can put into effect when faced with a… …linked to it in an appropriate manner – or management adheres to a particular strategy-structure relationship even though it is no longer relevant to… …least implement an annual financial and profit planning. For a monthly monitoring it would be meaningful to prepare a short-term liquidity and profit… …documentation of the development of risks it is recommended to integrate the risk data into the regular reporting. Since reactors have few formalized systems and… …be proposed. It should be linked as closely as possible with the business planning. Risk Management Organization The key to a successful… …owner-manager would have significant consequences. Often within his family there is no potential successor. So it is recommended that among the employees someone… …estimation of the project risk potentials, for each project a risk assessment template should be developed (for details see Section 7.3.1). Furthermore, it is… …the project phases would be helpful. The reac- tor should implement a simple knowledge management system. It should be organized in the form of a data… …direction of a holistic risk management. It is remarkable that firms which, according to the results of this study, have been categorized as…

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• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  From Soft Law to Hard Law

  The Developing Legal Regulation of CSR in Global Supply Chains
  

  Dr. Andreas Rühmkorf

  …passed in recent years. It will be shown that the move from soft law to hard law in the regulation of CSR in global supply chains is full underway, albeit… …in very different ways, ranging from transparency laws to corporate criminal liability. The chapter will be structured in the following way: It will… …within the chain.8 It is suggest- ed that value is added at every stage of the chain. The GVC theory particularly studies the buyer-supplier relations and… …CSR is seen as part of synergistic governance, i.e. the con- fluence of private and public governance. This move is important as it recognises that CSR… …passing legislation on CSR in supply chains is therefore a very recent development. Such home state legislation on CSR is based on the assumption that it… …enterprises are likely to achieve their aim of steering the companies’ use of private CSR governance in- struments. It will therefore contribute to the… …Slavery Act is therefore a rather soft form of public governance as it not only allows companies to choose whether or not to take steps to combat forced… …labour in their supply chain, but as it also leaves it to the compa- nies how to do this and what kind of information to release. Whilst it can be argued… …that this approach provides flexibility for companies and is therefore not intrusive, it is important to note that, on the other hand, it is not to be… …voluntary decision of companies as to how they are dealing with this issue in their private governance mechanisms. It is therefore hardly a sur- prise that…

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• eBook-Kapitel aus dem Buch Elektronische Rechnungsstellung und digitale Betriebsprüfung

  EG-rechtliche Vorgaben

  Peter Eller

  …entwickeln, dies in erster Linie mit Hilfe der Informationstechnologie. 2. Richtlinien im Umsatzsteuerrecht 16Die 6. EG-Umsatzsteuer-Richtlinie ist die Magna…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 15: Xerox (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …copier). Xerox was defined as “the copier company” in its very DNA, and it was even in the dictionary as a syno- nym for photocopy. The copiers were “money… …machines” nonpareil. The 1990s, however, would be a time of crisis for the company. It was confronting intense product and price competition from its… …focus on high-margin, high-end copying equipment. To succeed in the new digital age, the company needed to reinvent itself. However, it was far better at… …management. In May 2000, Xerox made a public announcement that it had discovered accounting irregularities associated with its Mexican operations. CEO… …outside auditors. KPMG was so concerned about ROE and margin normalization that it internally referred to these methodologies as “half-baked revenue… …“Rank reserve” for items unrelated to any risks arising from the acquisition. It continued to draw down on this reserve for unrelated expenses each… …quarter until it was exhausted at the end of 1999. Internally, Xerox regarded the reserve as “interdivisional opportunity” or “unencumbered reserve”… …receivables at a deep discount. In other words, it sold its future stream of cash at far less than its full value to realize instant cash.) – In certain… …the lease term. US-GAAP prohibited increasing the estimated residual value for any reason after it was first established. However, Xerox often… …actions to “close the gap” between its actual results and the numbers it wished to and did report to the public. Yet the company continued to portray…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 26: Juergen Schneider (Germany, 1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …behaviour as a serious and important businessman. It also appeared that they were seduced into taking the risk by the promise of big profits. The scam ran… …verified something as basic as the size of the property it was lending on. Accounting Fraud in European Companies 166 Schneider also appeared… …explic- itly whether there were any supplementary contracts. Deutsche Bank claimed that it was the victim of systematic fraud. Hilmar Kopper, at the… …the affair proved to be very embarrassing for the bank. The report from the auditors, Wollert-Ellmendorff, supported Deutsche Bank’s argument that it… …had been crimi- nally deceived. But it also made clear that there had been complacency in the deal- ings with the property tycoon. There were several… …ensure that it was technically possible to construct a particular building and that the building costs were in relation to what was required. – All… …asked for a “transitional loan” in a letter received on April 7, 1994. It was in the spring of this year that Schneider began to face a string of… …it is possible that one individual can collect such a volume of debt in such a short time”. Schnei- der was arrested in Miami, Florida, in January… …1995. When he was returned to Germany in February 1996, the mass-circulation newspapers made it the big story of the day. “Hello, Mr. Schneider, Your… …just before it became impossible to stave off his creditors. The German media portrayed Juergen Schneider as a sophisticated con artist. But…

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