Suchergebnisse

• eBook-Kapitel aus dem Buch Wettbewerbsvorteil Risikomanagement

  Risikomanagement durch Risikotransfer am Beispiel Versicherungen

  Hendrik Löffler, Ulrike Meyer

  …Controlling (bspw. Investitionskosten für Risikoprävention, -reaktion sowie ggf. auch IT- Systeme) und Kaiser, Management / Verfasserkorrektur 2 /…
• eBook-Kapitel aus dem Buch Wettbewerbsvorteil Risikomanagement

  Management von Reputationsrisiken bei Konsumgüterherstellern

  Swaran Sandhu

  …und die Genese des Finanzmarkt-Kapitalismus (vgl. Deutschmann 2005). 2. Verbunden mit der massiven Fortentwicklung der Informationstechnologie zur… …Abhängigkeit der Unternehmen von Informationstechnologie verbunden mit der Zunahme der internetgetriebenen Wirtschaft wahrscheinlich weiter wachsen wird… …Reputationskrisen so gefährlich. 15 18 41 41 52 0 10 20 30 40 50 60 Market risk (risk, that the market value of assets w ill fall) IT netw ork risk (eg…

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• eBook-Kapitel aus dem Buch Wettbewerbsvorteil Risikomanagement

  Risikoartenübergreifende Steuerung in Industrieunternehmen

  Marc Felix Köhne

  …Erfolg. Methodische Weiterentwicklungen und wachsende Leistungen im Bereich IT ermöglichen zum Teil erst die Umsetzung vieler Konzepte im Risiko-… …ReportingMessung Organisation IT-System Kaiser, Management / Verfasserkorrektur 2 / 19.1.2007 Marc Felix Köhne 316 IT hat eine rein unterstützende Rolle… …Risikomanagement oder –controlling sowie zentrale Funktionen wie IT, Personal, Recht etc., und – die unabhängige interne Revision sowie die externe Prüfung durch… …Risiko erfolgt oft nicht. Die zentralen Überwachungsfunktionen beinhalten zuerst zentrale Bereiche wie Personal, Recht, IT, Finanzen etc. Diese…

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

  Introduction

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …for those com- panies which are listed on the American Stock Exchanges. After several years of experience it can be clearly stated that the necessary… …plans. It is an observation of many Chief Audit Executives of Global Player companies in Europe not listed in the US – that stakehold- ers transfer more… …Internal Audit in Corpo- rate Governance, it would go beyond the scope to deal with specific indus- tries or lines of business, e. g. companies in the…

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• 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)

  …that provide a basis for integrity and transparency in the decision making process. It is furthermore believed to add sustainable, long-term value to… …en- trepreneurship and “a proper supervision thereof, including accountability for such supervision.” Also, it should help “determine a company’s… …regards to Corporate Governance is very diverse on the one hand because most countries tried to include CG in their specific national law. It is on the… …Gov- ernance” in 1992. However, it did take until the end of the last century and the beginning of this century until governments recognized the need… …stakeholders. In 1-tier organisations, it is also com- mon to have committees supporting the Board and increasing a division of responsibilities while providing… …responsible for advising and supervising the Board of Management as well as for ap- pointing and dismissing its members, it effectively has the final word in… …. Shareholders When it comes to shareholder rights, the laws in the different ECIIA member countries show a very high degree of unanimity, independent of the… …the right to participate in these decisions. It is stressed that this right is available to all shareholders, especially also to minority shareholders… …Auditors The legislation concerning external auditors is also very consistent. It prohib- its or at least limits the delivery of consulting services by the… …are different CG – rules set up in Europe. It can be summarised that all countries in focus have certain CG regulations, although some countries still…

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• 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)

  …consulting activity designed to add value and improve an organisa- tion’s operations. It helps an organisation accomplish its objectives by bring- ing a… …the board’s liability and responsibility has recently been emphasized by legislation it is advisable to have Internal Audit assigned and directly… …audit function and the way to manage it Potential of process standardisation Management of communication interfaces • • • • • • • • • • • 3 State of… …following business units and on a functional level (Finance, HR, Procurement, IT etc.) since management and auditee ex- pect the auditor to display a… …certification and – most important – a sufficient level of experience gathered by audit practice. In recent times, it has become more relevant to complement… …qualifications such as Prince2, PMBOK, ITIL, CObIT etc. Additionally, country specific designa- tions are to be considered. It is worth mentioning that Internal… …strongly recommend the adoption of the COSO-Framework without making it compulsory. Nearly all External Auditing Companies have adopted the COSO principles… …information about the general state of the ICS and support the subsequent evaluation of risks. Fur- thermore, in order to evaluate risks properly it is… …comprehensive evaluation of risks. To obtain this highly complex data, it is essential to proceed from the general to the specific in a strict top-down approach… …impact on the achievement of the company’s goals. Risk is measured in terms of a combi- nation of the impact. It is useful to employ appropriate…

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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)

  …audit plan should also include a review of the organisation’s compliance program and its procedures including reviews to determine whether it can be… …funded in a way that promotes objectivity and consist- ency in the quality of services it provides across the organisation. Internal Audit contributes… …matters needed or requested by management. Further, it is antici- pated that the scope of the Internal Auditor’s work will be expanding to help management…

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• eBook-Kapitel aus dem Buch Rechtliche Grundlagen des Risikomanagements

  Anforderungen des Deutschen Corporate Governance Kodexes (DCGK) an das Risikomanagement

  Frank Romeike

  …neuer Finanzie- rungsformen, · Auswirkung der Informationstechnologie auf die Unternehmenspublizität, · Änderungen der Rechnungslegung und Publizität…
• eBook-Kapitel aus dem Buch Rechtliche Grundlagen des Risikomanagements

  Standards im Risikomanagement

  Dr. Peter Winter

  …m it R is ik en al le rA rt ,I nt eg ra - tio n vo n R is ik o- w ah rn eh m un g un d -k om m un ik at io n in de n E nt sc he i- du ng… …an ch en - un ab hä ng ig er Le it- fa de n zu r E in fü hr un g ei ne s R M S m it de r Z ie l- se tz un g de r V er - lu st m in im ie… …S tr uk tu r zu m w irk sa m en U m ga ng m it po te nz ie lle n C ha nc en un d na ch te ili ge n W irk un ge n; in te gr al er B e- st an… …ze ss fü re in sy st em at is ch es R M -P ro gr am m m it H in w ei se n zu R M - P ol iti k, P la nu ng un d B er ei ts te llu ng vo n M… …ik o- un d R M S -Ü be r- w ac hu ng ,R is ik ok om m un ik at io n un d B er at un g m it de n ex te rn en S ta ke ho ld er n D ok um en… …A nh an g m it B ei - sp ie le n un d H ilf s- m itt el n, ho he r B ek an nt he its - bz w .V er br ei - tu ng sg ra d 3. Überblick… …(G B ,2 00 0) B R IT IS H S TA N - D A R D S IN S T IT U - T IO N (2 00 0 a) H in w ei se zu rI de n- tif ik at io n un d S te ue ru ng… …R is ik o: pl an in hä re nt e U ns i- ch er he it un d M ög lic hk ei t vo n zi el be ei nt rä ch tig en de n E re ig ni ss en ,m es sb ar… …m it E in tr itt sw ah rs ch ei nl ic hk ei t un d A us w irk un g R M :s ys te m at is ch e A nw en - du ng vo n P ol iti ke n, P ro ze - du… …m it zw ei D im en si on en fü rd ie Z uo rd nu ng vo n R M -A uf ga be n (1 .b e- tr ie bl ic he Tä tig ke ite n au fU nt er ne hm en s-…

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• eBook-Kapitel aus dem Buch Die Interne Revision als Change Agent

  Begriffsabgrenzungen

  Dr. Peter Kundinger

  …für kleinere IR- Abteilungen die Notwendigkeit sieht, Fachexpertise einzuholen, wie an den Beispielen IT o- der Fremdsprachen aufgeführt. 35 vgl… …: Geschäftsanalyse und Informationstechnologie • Geschäftsprozesse • Rechnungswesen und Finanzierung • Kosten-/Leistungsrechnung • Gesetzgebung und Wirtschaft •… …Informationstechnologie Part IV: Geschäftsführungsfähigkeiten • Strategisches Management • Weltweite Geschäftsumgebung • Verhaltensweisen • Managementfähigkeiten •…

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