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• eBook

  The Role of Internal Audit in Corporate Governance in Europe

  Current Status, Necessary Improvements, Future Tasks
  

  978-3-503-11272-2

  European Confederation of Institutes of Internal Auditing (ECIIA), Bernd Schartmann

  …Based on a survey between all national Institutes of Internal Auditing in Europe this book shows a widespread picture of European Corporate… …in Europe. All insights of the book are concentrated on European companies and offer European solutions for Internal Auditing. They are empirically…
• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  Introduction

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …of the European Confedera- tion of Institutes of Internal Auditing (ECIIA) has conducted a survey on the status of Corporate Governance in Europe with…
• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  Results of the Survey

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …Internal Audit, i. e. the corresponding national Institute of Internal Auditing. Please find a blank specimen of the survey as attachment 1. 2.1 General… …audit. In all other countries the CG do not define the role of Internal Auditing. 2.2.4 Are there any requirements towards your organisation members…
• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  State of the art Internal Audit

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …holders, and Internal Audit’s scope, methods and procedures. Internal auditing is defined by the IIA as an independent, objective assur- ance and… …mandate the external (and internal) auditor, to determine auditing focal points. • • • • • • • 3.1 Position of Internal Audit in a Corporate… …practice requires: a sound knowledge of the International Standards for the Professional Practice of Internal Auditing (hereafter referred to as the… …qualified. The IIA provides the Certified Internal Auditor (CIA) designation. This des- ignation is a professional credential for internal auditing… …strongly recommend the adoption of the COSO-Framework without making it compulsory. Nearly all External Auditing Companies have adopted the COSO principles… …exactly as planned. Auditing the control environment is sometimes difficult because auditors are dealing predominantly with qualitative aspects that… …reduce risk. An audit universe that encompasses all business processes (both core and supporting processes) assumes that nothing is exempt from auditing… …espoused by COSO, these auditing activities should follow a top-down approach. 3.2 Scope of Internal Audit 34 The auditors focus on the business… …State of the art Internal Audit 37 procedure should be implemented within the auditing organisation in order to establish an open dialog with…

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• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  Proposals for the Role of Internal Audit in Corporate Governance in Europe

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …goals successfully, internal auditing activities require broader skill sets and receive enhanced resources for maintaining the confidence of…
• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  Conclusion and further steps

  European Confederation of Institutes of Internal Auditing (ECIIA)