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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

  …Teil 1: Aufgabenstellung, Befugnisse und Verantwortung der Internen Revision Teil 2: Leitung einer Internen Revision und Prüfungsdurchführung Teil 3… …für Revisionsleiter 10. 03. 2011 H. W. Jackmuth Modul 2: Strategie für Revisions- 04. 05. 2011 O. Arnold leiter Modul 3: Softwareeinsatz in der 25. 08… …. 09. 2011 H. W. Jackmuth Modul 10: Schreiben von Berichten 02. 11. 2011 Dr. P. Wesel DIIR-Tagungen 2011 2. DIIR-Anti-Fraud-Management- 10. 03.– 11. 03…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Introduction

  Professor Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Exhibit 2: The Scope of the “Financial Numbers Game” While the accounting practices differ in severity, they all have one thing in com- mon: they…
• 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

  …described in Chapter 2). Common examples of accounting fraud include overstating assets and revenues, as well as understating liabilities and expenses… …schemes can be classified in one (or more) of these sub-categories: (1.) Improper asset valuations, (2.) Concealed liabilities and expenses, (3.)… …balance of cash (2.) Concealed liabilities and expenses There are several common methods for concealing liabilities and expenses. Usually, these…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  The Warning Signs of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …legal circum- stances (2.) Entity operating conditions (business development, organizational structure) – Operating on a crisis basis: loss of… …auditor’s awareness of the possibility of fraud, (2) add structure to the consideration of fraud, and (3) could increase the possibility of detecting fraud…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 2: ZZZZ Best Company (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in U.S. Companies 29 Case 2: ZZZZ Best Company (1987) The story of Barry Minkow, the amazing teen-age swindler, may… …unfinished building and, astonishingly, completing it in Accounting Fraud in U.S. Companies 32 just 20 days, at a cost of USD 2 million. It was a…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 3: Crazy Eddie (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …ganized a systematic plan to make the books show that the enterprise was booming. From a relatively modest overstatement of USD 2 million in 1985 profits…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. 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…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 8: Sunbeam (1998)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …was given a new contract, doubling his base salary to USD 2 million per year. But the SEC said that the recovery was a myth. In June 1998, the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 9: Cendant/CUC (1998)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, June 15, 2000 Trial Starts for 2 Accused in Cendant Fraud, The New York Times, May 11, 2004 Ex-Cendant Chief’s 3rd Trial Starts in Securities Fraud… …Washington Post, January 18, 2007 2 former Cendant execs avoid prison, www.msnbc.com, January 31, 2007 Report: Cendant’s Silverman Knew about Fraud…