Suchergebnisse

• eBook-Kapitel aus dem Buch Benchmarking in der Internen Revision

  Ergebnis und Ausblick

  Dr. Julia Busch

  …Unternehmensführung und - kontrolle bezeichnet. Corporate Governance bildet das Rahmenkonzept der internen und externen Unternehmensüberwachung in Deutschland, in das… …geprüften Bereich Verbesserungsvorschläge zu unterbreiten, ohne ihn zu deren Umsetzung zu verpflichten, wird – in Anlehnung an den Deutschen Corporate…

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• eBook-Kapitel aus dem Buch BilMoG und Interne Revision

  Aufwertung der Internen Revision durch das BilMoG

  DIIR – Deutsches Institut für Interne Revision e. V., Alexander Hofem, Jenny Kohlepp, Simone Krines, u.a.

  …69 5 Aufwertung der Internen Revision durch das BilMoG Die Regelungen zur Corporate Governance im Bilanzrechtsmodernisierungs- gesetz (BilMoG)…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 38: Daewoo Group (South Korea, 1999)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …biggest accounting frauds in history. It predated Enron, WorldCom, Tyco, Parmalat and the other corporate scandals that more recently devastated… …confidence in U.S. and European markets. Thus, the tale of Daewoo could have served as one of the early warning signs of the massive corporate governance… …of profitability and cash flow. They passively followed the government’s administrative guidance for policy loans in corporate lending decisions… …“rags-to-riches” founder of Daewoo Group ended in a big corporate fraud scandal. Although the government prosecutor’s office released only scant details, it… …abandoned corporate ethics and circumvented the law, pushing Daewoo Group to bankruptcy. This damaged banks that lent money to Daewoo and caused a burden to… …state-oriented model towards a combination of a more shareholder-oriented and stakeholder-oriented corporate governance model. Most notably, at the time of… …Daewoo’s collapse, the term “corporate governance” simply did not exist in the Korean business vernacular. The mighty, family- controlled chaebols, which… …scandals only some years later. References: Joongi Kim: A Forensic Study of Daewoo’s Corporate Governance: Does Responsibility Lie Be- yond the…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 37: Siemens (Germany, 2006)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …governance, strong corporate responsibility and ethical behaviour. But the highly visible veneer of effective governance and a strong ethical corporate… …trated”. Siemens ended up paying USD 1.6 billion, the largest fine for bribery in modern corporate history. “The Siemens case is so shocking because… …how much Pierer knew and when. In the meantime, Pierer got under fire from corporate governance experts as well. Business administration professor… …independent auditor, the company wanted to give “a clear signal in the spirit of the best possible corporate governance”. In July 2007, a new CEO took over… …wrongdoing that brought shame to Corporate America. “One notable difference is that Enron essentially fell almost to ground zero,” said Thomas Donaldson… …typically tight on corporate controls,” Donaldson explained. “You have some dramatic failures of control in the Siemens case. Hundreds of millions of… …already reeling from recent corruption exposures. In particular, bribery revela- tions at Volkswagen had tainted the image of the country’s corporate… …in German Corporate Governance, www.upenn.edu (University of Pennsylvania), March 28, 2007 Two more arrests in Siemens probe, Times Online, March 29…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …out as the poster child for corporate fraud. The crimes of Enron’s top executives resonated the most in the public mind, and the company’s name has… …become synonymous with corporate malfeasance. However, compared to other accounting frauds, the Enron fraud was very complicated; it involved many… …far-reaching, to say the least. It led to the bankruptcy of the once high-flying energy company in late 2001, marking one of the biggest corporate failures in… …Nebraska-based pipeline company. Kenneth Lay, who emerged as the top executive of the newly created firm, chose Houston, Texas, as its corporate headquarters. He… …hired a young McKinsey consultant named Jeffrey Skilling to assist in developing Enron’s corporate strategy. Skilling proposed a new and inno- vative… …, an Enron vice president of corporate development, wrote a letter to Kenneth Lay expressing concerns about the firm’s accounting. She described her… …put in place a system of corporate governance that was well respected and appreciated by the market. For example, it had a splendid board, composed of… …Enron’s top executives – principally Lay, Skilling and Fastow – created a corporate culture that fostered, if not encouraged, “rule breaking”. One former… …up short-term stock performance, and not to create medium- or long-term value. “Whistleblower” Sherron Watkins testified that Enron’s corporate… …Financial Disasters of our Time, 2nd edition, Berlin 2006, pp. 104–110 Peter, Henry / Maestretti, Massimiliano: Corporate Governance and Special Purpose…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 22: Symbol Technologies (2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Holtsville, New York-based com- pany was more fittingly viewed as a classic case study in accounting fraud. “This was a veritable playbook of corporate… …. He fostered an aggressive “numbers driven” corporate culture obsessed with meeting financial pro- jections. To boost the company’s stock price, he…
• eBook-Kapitel aus dem Buch Digitale Datenanalyse, Interne Revision und Wirtschaftsprüfung

  Interne und externe Revision – die Erwartung des Unternehmens

  Wolfgang Stegmann

  …stellen Bestandteile der Corporate Governance mit unterschiedlichen Aufgabenbereichen aber auch einigen Überschneidungen dar. Durch die Entwicklung der… …Anforderungen an die Unternehmensüberwa- chung (Corporate Governance) ausgelöst (vgl. Kempf, D., Fischer, A., 2008, S. 29; Hollweck, M.,2004,1). All diese… …, Bedeutung bei Corporate Governance Aufgaben Gesetzlicher Auftrag zur Prüfung des Jahresabschlusses mit dem Ziel des Aktionärs- und Gläubigerschutzes… …Interner und externer Revision gibt es Gemeinsamkeiten aber auch Unterschiede. Beide prüfenden Instanzen sind Be- standteile der Corporate Governance, wobei… …Revision als Komponenten der Corporate Governance“ Küting, K. /Weber, C. P. /Boecker, C., StuB 1/2004, S. 1 ff, „Fast Close – Beschleunigung der…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 44: Satyam Computer Services (India, 2009)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …based). But in January 2009, Raju had to ad- mit to the largest corporate fraud in Indian history. In a letter to Satyam’s board of directors, he… …balance at the end of the company’s second quarter in September 2008, was non- existent. The announcement sent shock waves across Corporate India, and the… …Services Companies, India’s IT watchdog, quickly emphasized that Satyam’s case was an exception. “This is a stand-alone case of the failure of corporate… …raised fears that there could be other skeletons lurking in Indian corporate practices. One analyst said: “Our experiences suggest that manipulative… …question mark on the entire corporate governance system in India as well as on the regulatory oversight. “The Satyam crisis is not only a wake-up call, but… …it is also a great opportunity for everybody to look at the quality of corporate governance more seriously,” said Richard Rekhy, COO of the global… …high-growth economy and neglected important things like instituting an ethical corporate governance mechanism.” Discussions included topics such as… …corporate responsibility. Satyam had enjoyed a reputation as a leader in corporate responsibility among Indian companies, and Ramalinga Raju headed the… …corporate responsibility committee of the Confederation of Indian Industries (CII), India’s business lobby group. Raju also established the Satyam… …Foundation, which the company described as its “corporate social responsibility arm”. Its philanthropy helped Satyam win several domestic CSR awards. However…

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

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …objective of corporate compliance and in IT specifically, IT compliance. Internal audit can make a valuable contribution to this, as it can ob- jectively… …Corporate governance, risk management, compliance. All of these are concepts that can no longer be imagined away from the current business vocabulary and… …into a competitive factor, which makes a crucial contribution to the implementation of corporate strategies. Furthermore, it ac- counts for a… …considerable portion of the costs and investments and the legal and regula- tory requirements for IT have also grown significantly.31 Corporate Governance is… …, “gubernare”, which means regulate, manage or control. Lohre 62 Corporate governance generally encompasses the entirety of all international and… …national principles for good and responsible business management, which applies to the employees, as well as the management of companies. Corporate… …(German Corporate Governance Code) by a government commission in February 2002, last amended on 6 June 2008 by the government commission.34 However, in… …addition to country-specific corpo- rate governance provisions, cross-national, industry-specific versions also exist. Corporate governance is very… …standards and recommendations and the development of and ad- herence to company guidelines.36 Another aspect of corporate governance is the structuring and… …setting-up of management and control structures. Characteristics of good corporate governance are: – Functioning business management – Preserving the…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2010

  Qualitätsorientierte Führung und Organisation in der Internen Revision – Empirische Ergebnisse deutscher Unternehmen und deren Würdigung

  Dr. Nyls-Arne Pasternack

  …deren Würdigung Von Dr. Nyls-Arne Pasternack* Als bedeutsames Element der Corporate Governance muss die Interne Revision über eine angemessene und… …Qualitätsmanagementsystems optimiert werden. 1. Einleitung Die Interne Revision stellt einen elementaren Bestandteil der Corporate Governance dar. 1 Dabei wird ihr Verständnis… …bzw. der Stellung der Internen Revision im Rahmen der Corporate Governance gerecht wird. Hierzu wird in einem ersten Schritt anhand empirischer… …und Organisation der Internen Revision in deutschen Unternehmen weiterentwickelt werden kann. Um ihrer Bedeutung im Rahmen der Corporate Governance und… …Nr. 58 vom 24. 3. 2009, S. 31 und 34. Paetzmann, K.: Bedeutung der Internen Revision im Rahmen der Reformbestrebungen zur Verbesserung der Corporate… …Governance, in: Freidank, C.-Chr./Peemöller, V. H. (Hrsg.): Corporate Governance und Interne Revision. Handbuch für die Neuausrichtung des Internal Auditings… …Unternehmen professionell führen und überwachen: Alles für die Corporate Governance! Jetzt 2 Ausgaben gratis testen: Die Zeitschrift für Corporate Governance… …(ZCG) Die ZCG berichtet über alle Aspekte der Corporate Governance – national und international. Dies sichert Ihnen entscheidendes Wissen, um die… …und Diskussionspapiere der Corporate- Governance-Organisationen und der Berufsverbände die wichtigsten Urteile inklusive praxisrelevanter… …: ESV Verlags führung GmbH · Amtsgericht: Berlin-Charlottenburg · 93 HRB 27 197 · Geschäftsführer: Dr. Joachim Schmidt Zeitschrift für Corporate…

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