Suchergebnisse

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

  International Professional Practices Framework – Overview of the current guidance of the Institute of Internal Auditors

  T. Flemming Ruud, Philipp Friebe, Daniela Schmitz, Shqiponja Isufi

  …summer 2007. In order to emphasize the international focus of the framework, it was renamed as the International Professional Practices Framework (IPPF… …development of the IPPF. 2 Elements of the Updated Framework The IPPF consists of six elements which are either mandatory or strongly recom- mended. The… …Important Changes to the Standards The Standards shown above represent the core of the IPPF. In the revision of the framework the Standards were updated… …the IPPF. References Baker, Neil (2009): A renewed framework, in: Internal Auditor, February 2009, Vol. 66, Issue 1, p. 54-59. Bantleon… …(2009a): International Professional Practices Framework (IPPF), Altamonte Springs 2009. The IIA (2009b): The Role of Internal Auditing in Enterprise-Wide… …17 International Professional Practices Framework – Overview of the current guidance of the Institute of Internal Auditors By T. Flemming… …Framework which came into effect on January 1, 2009. Although the new framework is consistent with the previous framework, it contains some significant… …need to align the Professional Practices Framework (PPF) of Internal Auditing. In the meantime the Internal Audit has gained in importance due to… …established itself as the struc- tural basis for the activities of the Internal Audit. It is a self-contained framework which is recognized internationally by… …for developing and reviewing the individual elements of the framework. The aim of this review was to create more clarity as to the mandatory nature of…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch BilMoG und Interne Revision

  Die Auswirkungen des BilMoG auf die Corporate Governance

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

  …, Altamonte Springs, USA: International Professional Practices Framework (IPPF) 01/2009. 42 Die Auswirkungen des BilMoG auf die Corporate Governance Die… …. 43 Vgl. Committee of Sponsoring Organizations of the Treadway Commission, Inter- nal Control – Integrated Framework (1994), S. 88. 44 Vgl. MaRisk BT…
• eBook-Kapitel aus dem Buch Integriertes Revisionsmanagement

  Anforderungen an die Interne Revision

  Marcus Bauer

  …. Grundlagen der Internen Revision 17 IIA (International Professional Practices Framework IPPF10) bilden die Standards und Interpretationen sowie der Kodex… …Auditor eine berufsrechtliche Verpflichtung zur Einhaltung des IPPF. Die Sankti- onsmöglichkeiten bei einem abweichenden Verhalten sind im Vergleich zu… …der Beruflichen Praxis des IIA (IPPF) Definition der In- ternen Revision Kodex der Berufsethik Standards und Interpretationen • Praktische… …die Interne Revision Im Rahmen des IPPF stellen die Standards und Interpretationen verbindliche Vor- gaben dar und dienen folgenden Zwecken:12…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2010

  Jahresinhaltsverzeichnis 2009

  …International Professional Practices Framework (IPPF) 1/34, 5/203 –, deutsches – 5/203 Interne Revision 5/237 –, Aufbauorganisation der – 6/255 –…