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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Veranstaltungsvorschau für die Zeit vom 1. Januar bis 31. Dezember 2011

  Zusammengestellt von der ZIR-Redaktion

  …DIIR-Akademie · ZIR 6/10 · 317 Veranstaltungsvorschau für die Zeit vom 1. Januar bis 31. Dezember 2011 DIIR – Deutsches Institut für Interne Revision… …Teil 1: Aufgabenstellung, Befugnisse und Verantwortung der Internen Revision Teil 2: Leitung einer Internen Revision und Prüfungsdurchführung Teil 3… …00 85-275 · www.ESV. info · ESV@ESVmedien.de Brüwiler_Romeike_192x77.indd 1 17.11.2010 09:56:58 320 · ZIR 6/10 · DIIR-Akademie Aufbaustufe… …Performance Manage- 24. 10.– 25. 10. 2011 P. Halek ment Business Performance Manage- 12. 10.– 13. 10. 2011 P. Halek ment & Performance Auditing Modul 1: Skills…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Introduction

  Professor Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …17 Chapter 1: Introduction 1.1 Fraud: A Constant Threat to Companies around the World Fraud is nothing new. History has shown that it has… …, as well as Exhibit 1). Given the fact that the “game” has many different names and takes on many different forms, a clarification of the… …with “fraudulent financial reporting” Exhibit 1: Common Labels for the “Financial Numbers Game” (Mulford/Comiskey) At first sight, the term… …to be fraudulent or not. Nevertheless, the other terms in Exhibit 1 may differ in legal and ethical severity. Fraudulent financial reporting, for…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 1: McKesson & Robbins (1938)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …25 Chapter 2: Cases of Accounting Fraud 2.1 Accounting Fraud in U.S. Companies Case 1: McKesson & Robbins (1938) “Like a torrent of…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Types of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …schemes can be classified in one (or more) of these sub-categories: (1.) Improper asset valuations, (2.) Concealed liabilities and expenses, (3.)… …acts than to understand the complexities and nuances of one type of fraud in detail. (1.) Improper asset valuations Improper asset valuations…
• eBook-Kapitel aus dem Buch Accounting Fraud

  The Warning Signs of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. 361–380). (1.) Economic or industry operating conditions – High degree of competition or market saturation, accompanied by declining margins –… …students as well as in practice aids for auditors. Regarding the advantages of red flags, there is general agreement that they (1) appropriately raise the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 2: ZZZZ Best Company (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, January 1, 2005…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …fact that receivables were growing fast. In 1988, for example, MiniScribe booked accounts receivable reserves of less than 1%, while 4% to 10% was… …of their stockhold- ings tumble from a high of USD 15 per share to less than USD 1. The investors revolted and sued the company, and combined with… …. Wiles was convicted on criminal charges. The charges in- volved (1) his filing of false annual reports with the SEC, (2) his insider trading of USD 1.7…

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  Case 5: Phar-Mor (1992)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …costs. – Mickey Monus was viewed by Finnerty as a “constant source of new business”. Coopers & Lybrand faced claims of more than USD 1… …Times, January 23, 1993 Phar-Mor’s Monus, Finn charged, Drug Store News, February 15, 1993 Phar-Mor Fraud Trial Starts, The New York Times, June 1, 1994…
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  Case 11: American Tissue (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Elghanayan for USD 1 two months later. Gabayzadeh and Elghanayan were later alleged to have used American Tissue’s treasury as if it was their personal…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Enron stock (October 17). Senior management, however, sold nearly USD 1 billion worth of company shares throughout the year. - The SEC opened inquiries… …if two conditions were met: (1) an owner independent of the company provided a minimum of 3% of the SPE’s capital (the other 97% could come from the… …accounting experts, two reasons may be cited for Enron’s inadequate disclosures: (1) the disclosures were fraudulently minimized, and (2) the trans- actions… …process called “rank and yank”, the employees were regularly rated on a scale of 1 to 5, with the “1s” being challenged and dispro- portionately rewarded… …Online, March 1, 2004 Justices Unanimously Overturn Conviction of Arthur Andersen, The New York Times, May 31, 2005 Enron fraud…

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