Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 40: Kanebo (Japan, 2005)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …auditors. The presiding judge said: “The crime significantly eroded the public trust in the auditing system. It is shameful that they have failed to… …realize the high professional morality as certified accountants and lost the true aim of auditing, which is to pro- tect the investors.” The judge also… …Japan and more punishments of auditors involved. He also predicted a destructive shake-up of the Japanese auditing industry and warned of potential… …establish a new independent affiliated firm in Japan that would “adopt international best practices in auditing”. Thus, in July 2006, a new audit firm… …each of Japan’s large accountancy firms. The investigations were car- ried out by the newly created “Certified Public Accountants and Auditing Oversight… …Knapp, Michael C.: Contemporary Auditing – Real Issues & Cases, 7th edition, Mason/Ohio 2008, pp. 421–425 Cosmetic firm…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 44: Satyam Computer Services (India, 2009)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …better reporting and auditing practices as well as greater transparency in the selection of board members. Moreover, India does not restrict auditors…
• eBook-Kapitel aus dem Buch Accounting Fraud

  A Practice Aid for Auditors: Fraud Interviews – An Inquiry Guide

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …practice aid designed to help the audit team to plan and tailor these fraud interviews as required by the international auditing standards. It in- cludes… …: Statement on Auditing Standards No. 99 (SAS 99): Consideration of Fraud in a Financial Statement Audit, October 2002 Buckhoff, Thomas A. / Hansen, James D… …, Zeitschrift fuer Corporate Governance, February 2006, pp. 27–32 (in German) IAASB: International Standard on Auditing 240 (Revised)…

  Alle Treffer im Inhalt anzeigen
• eBook

  Global Management Challenges for Internal Auditors

  ECIIA Yearbook of Internal Audit 2010/11
  

  978-3-503-12977-5

  European Confederation of Institutes of Internal Auditing (ECIIA), Neil Baker, Philipp Friebe, Adrián Garrido, u.a.

  …Framework, Corporate Governance & Risk Management, Internal Audit Practices and the future of Internal Auditing. An excellent overview about recent…
• 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

  …need to align the Professional Practices Framework (PPF) of Internal Auditing. In the meantime the Internal Audit has gained in importance due to… …Internal Auditing. The IIA met these needs by changing the PPF and creating additional requirements, however, the development and mandatory nature of these… …. Non-members have access to the Definition of Internal Auditing, the Code of Ethics, the Standards and the Position Papers on this homepage. International… …Professional Practices Framework 19 2.1 Mandatory Elements As figure 1 shows, the Definition of Internal Auditing, the Code of Ethics and the Standards… …Auditing (cf. Figure 2) describes its underlying purpose, characteristics and scope. Unlike the other elements of the IPPF, the Definition of Internal… …Auditing was adopted without any changes; its importance and focus were confirmed. Internal Auditing is an independent, objective assurance and… …Internal Auditing The Code of Ethics describes the principles for and the expectations relating to the behaviour of individuals and organizations which… …example, the Position Paper "The Role of Internal Auditing in Enterprise-Wide Risk Management" describes the role of Internal Audit within the scope of… …Standards must be recognized in the Internal Audit charter. Moreover, the Chief Audit Executive should discuss the Definition of In- ternal Auditing, the… …2009” (International Standards for the Professional Practice of Internal Auditing), Vienna 2009. Ruud, Flemming/Sommer, Katerina (2006): “Internes…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …year by the appropriate external auditor. 5.1 Risk-oriented Auditing Audit risk is regarded as the auditor’s risk of confirming circumstances, which… …audit. 5.2 Truth and Fairness Audits When auditing truth and fairness, a comparison is carried out between two objects. This involves the audit… …and certified auditors, as well as publishing the result of the audit. SAS 70 SAS 70 is an auditing standard that was adopted by the American… …Institute of Certi- fied Public Accountants (AICPA) and is applied by auditing firms. The standard relates to the internal control system of an organisation… …der IT, in: Hand- buch der Wirtschaftsinformatik 263/2008, p. 15–29. Burch: Auditing for Compliance, in: Internal Auditor December 2008, p. 53–59…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Continuous Auditing: Myth and Reality

  Adrian Garrido

  …83 Continuous Auditing: Myth and Reality By Adrian Garrido70 Continuous Auditing is not a new concept; back in 1987 the Treadway Report… …our function for over twenty years, though it is not clear when it will form part of the present. Summary 1: Although Continuous Auditing is a… …auditor. 1 Great Promises Continuous Auditing is, without any doubt, one of the most fashionable terms in our profession. As a proof, it is enough to… …well as identifying the appearance of new risks in real time. Are we in front of the Philosopher’s Stone of Internal Auditing? Is this the tool… …conceptual models not being just appearance but having real results in management improvements. Continuous Auditing has traditionally been defined as the… …using technology to perform a continuous supervision of fi- nancial transactions. It would therefore appear that the concept of Continuous Auditing has… …perform a continuous supervision of the controls applied by the line? – Should the Continuous Auditing be centered in the continuous assessment of… …, president of the IIA, no one has yet been able to put a truly global Continuous Auditing model into practice. Continuous Auditing: Myth and Reality 85… …CFO.com under the title of “Internal Audit the continuous conundrum” began by stating that: “… A generally accepted definition of Continuous Auditing… …reflections give rise to the following question: If the benefits of Con- tinuous Auditing are so evident, then why has its development been so slow? As it…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Doing More with Less

  Neil Baker

  …way contracts are awarded, looking at background checks on suppli- ers, and auditing payroll. “Believe it or not, I even added petty cash audit to the…
• 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

  …proposi- tions and critical success factors that internal auditing activities must consider in devel- oping performance measures (Frigo (2002), p. 33).”… …, Frankfurt a. M. 2007. Frigo, M. L. (2002), The Institute of Internal Auditor, A Balanced Scorecard Framework for In- ternal Auditing Departments… …Auditing & Business Risk, No. 1, 2006, p. 20–24. Mosiek, T. (2002), Interne Kundenorientierung des Controllings, Frankfurt a. M., Berlin et al. 2002…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Internal Auditor – Generalist or Specialist

  Dr. Heinrich Schmelter

  …, L.; Tesch, J.: Vahlens Großes Auditing Lexikon, Munich, 2007. Gröflin, M.: Zur Zukunft der Internen Revision, in: Der Schweizer Treuhänder, 10.2004… …. p. 194. Tesch, C.; Lammert, J.: Berufsethik des Wirtschaftsprüfers, in: Freidank, C.-C.; Lachnit, L.; Tesch, J.: Vahlens Großes Auditing Lexikon…