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

  …different legislative and regulatory initiatives aimed at improving the Governance, Risk Management and Internal Control of an organization. The PPF has… …systematic, disciplined approach to evaluate and improve the effectiveness of Risk Management, Control, and Governance processes. Figure 2: Definition of… …Governance, Risk Manage- ment and Internal Control. The Position Papers primarily explain the roles of Inter- nal Audit in relation to these processes. For… …scope of the Internal Audit includes the systematic evaluation of the adequacy and the effectiveness of the Governance, Risk Management and Internal… …Control processes (Standard 2100). To clarify the interrelationship of these three processes, the order was changed. Standard 2110 relates to Governance… …Audit relating to Internal Con- trol (previously Governance). Five terms were added to the Standards Glossary (cf. Figure 4).14 Information… …Technology Controls Controls that support business management and governance as well as provide general and technical controls over information technology… …infrastructures such as applications, information, infrastructure, and people. Information Technology Governance Consists of the leadership, organizational… …reasons of independence. Standard 2110.A2 specifies that the Internal Audit activ- ity must assess whether the IT Governance of the organization supports…

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

  Governance Works, in Principle

  Neil Baker

  …53 Governance Works, in Principle By Neil Baker The financial crisis has exposed poor corporate governance practice in the banking… …sector, but does that mean the UK’s corporate governance framework needs to change, asks Neil Baker. When the leaders of the G20 nations met in… …corporate governance in the financial sector. There was much talk about the need for banks to improve their modelling and their risk management practices… …, to re-examine their internal controls, and to disclose more about risks. But there was only a fleeting mention of the need to improve governance. This… …is despite the fact that all of these specific criticisms of banking behaviour can be traced back to a failure of board-level corporate governance… …. Doesn’t that mean that the system of corporate governance – which in the UK means the Combined Code of Corporate Governance – has failed too, and therefore… …, argued in a recent speech that “the primary questions should not be about the standards of corporate governance in these institutions but rather the… …that doesn’t mean the principles are wrong, Boyle argued. If it is the practice, rather than the code, of corporate governance that is at fault… …, what should be done? The governance consultancy Independent Audit recently convened a meeting of 120 chairmen, chief executives and directors from FTSE… …training and guidance for non- executives. 2 Non-Executive Failure? The UK’s corporate governance system is hinged on the effectiveness of nonexecu- tive…

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

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …Corporate governance, risk management, compliance. All of these are concepts that can no longer be imagined away from the current business vocabulary and… …considerable portion of the costs and investments and the legal and regula- tory requirements for IT have also grown significantly.31 Corporate Governance is… …. This article reflects the author’s personal opinion. 30 In order to no longer debate the relationships between IT, governance and compliance in such… …, “gubernare”, which means regulate, manage or control. Lohre 62 Corporate governance generally encompasses the entirety of all international and… …governance is not an internationally standardised body of rules and regulations, but rather, with the exception of a few internationally accepted, common… …(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… …Section 404 of the Sarbanes-Oxley Act. 34 See DCGK (2007). For the effects of the German Corporate Governance Code on the finan- cial statement audit…

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

  The Financial Sector: Risks, Controls and Assurance after the Financial Crisis

  Daniel Nelson

  …lesson-learned here is obvious: internal audit should review the risk management governance and op- erational arrangements, to ensure that there are no such gaps…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Performance Measurement and Controlling of Internal Audit – More Than Just a Measurement Problem

  Dr. Andreas Langer, Andreas Herzig, Prof. Dr. Burkhard Pedell

  …internal audit (also within the context of the cor- porate governance debate), a transition to monetary indicators has not existed so far, alone due to the… …taken into consideration. As the audit services, e.g. within the context of the corporate governance debate, partially have an effect with time lags…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Audit Marketing

  Dr. Hannes Schuh

  …. in particular concerning o quantitative and qualitative audit methods o internal control systems o risk management o corporate governance o fraud…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2010

  Inhalt/Impressum

  …Pasternack Als bedeutsames Element der Corporate Governance muss die Interne Revision über eine angemessene und wirksame Führung und Organisation verfügen, um…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2010

  Standard „Sonderuntersuchung“

  Dr. Matthias Kopetzky
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2010

  Der aktuelle ACFE-Fraud- Report im Blickwinkel der Internen Revision – Anmerkungen zu einer empfehlenswerten Informationsquelle für die Interne Revision

  Hans-Ulrich Westhausen

  …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… …Governance (ZCG) Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 5. Jahrgang 2010, 6 Ausgaben jährlich, ca. 48 Seiten pro Heft Ja, ich will die…

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

  Prüfung der Internen Risiko- und Kapitalsteuerung im Sinne des ICAAP – Teil 1

  DIIR-Arbeitskreis „Risiko- und Kapitalmanagement in Kreditinstituten“

  …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… …Governance (ZCG) Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 5. Jahrgang 2010, 6 Ausgaben jährlich, ca. 48 Seiten pro Heft Ja, ich will die…

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