Suchergebnisse

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

  Prüfung der Internen Risiko- und Kapitalsteuerung im Sinne des ICAAP – Teil 2

  DIIR-Arbeitskreis „Risiko- und Kapitalmanagement in Kreditinstituten“

  …maßgeblich gefordert. Neben den Prozessen, den quantitativen Methoden, der IT und den Datengrundlagen ist gerade auch die strategische Verankerung des…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Umsetzung der Anforderungen an die Verhinderung betrügerischer Handlungen in „kleineren Instituten“

  Sebastian Glaab, Alexa Heidelberg

  …durch die Einführung und fortlaufende Nutzung eines Hinweisgebersystems zusätzliche Kosten (z. B. Kauf einer IT- Anwendung oder Vergütung eines…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Der Einsatz von Feedback-Fragebögen in der Internen Revision

  Erfahrungen eines Revisionsleiters
  

  Hans-Ulrich Westhausen

  …Revision Informationstechnologie Beratung Prüfung Training Fon +49 2133 217 266 Mobil +49 151 15 53 60 09…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Preismodelle, Sonderkonditionen und Rabatte

  DIIR-Arbeitskreis „Revision des Vertriebs“

  …auf dem Gebiet der besonders anspruchsvollen und aufsichtsrechtlich sensiblen Informationstechnologie für Banken zu den anerkannten Kernkompetenzen des…
• 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

  …Einsatz der IT prüfen und bewerten 17. 03.– 18. 03. 2011 08. 12.– 09. 12. 2011 O. Arnold Sicherheit im Internet 05. 12.– 07. 12. 2011 agens Consulting…
• 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… …criminals (“crime in the streets”). With regard to the business world, it is common knowledge today that there has always been white-collar crime. In… …help a business sur- vive in today’s economic climate, 47% of the respondents thought it was acceptable. Making cash payments to win business was… …practices, and it will also illustrate the results of their deceptions. First of all, however, it may be helpful to define accounting fraud. According to… …business performance and cre- ates a false impression of the company’s financial health. Clearly, accounting fraud is illegal; it subjects the company and… …valuable insights to all of these anti-fraud practitioners, and assist them in rooting out accounting fraud and preventing it in the first place. In… …in a range of approaches: it is the best method to com- plement the traditional lecture sessions. Introduction 23 This book consists of 44… …Harvard professor, once said: “Those who do not remember the past are condemned to repeat it.” Referring to Santayana, this book looks back to the past in… …order to gain a better understanding of the nature of ac- counting fraud and how to prevent it in the future. There is no better way to under- stand and…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 1: McKesson & Robbins (1938)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. Another Musica brother, using the alias Robert Dietrich, was placed in charge of the shipping de- partment. He would forge shipping documents to make it… …bathroom, put a gun to his head and took his own life. His three younger brothers went to prison though. It was eventually discovered that USD 10 million… …more than USD 325 million, spread over the preceding three years. In 2001, the company as- sumed the name “McKesson Corporation”. Today, it is one of… …, pp. 86–90, 133, 236 “My God, Daddy, why did you do it?” Time Magazine, December 26, 1938 Progress, Time Magazine, April 10, 1939 The Ghost of…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Types of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …, managers, and employees of organizations, ranging from petty thefts to sophisticated financial statement frauds. It is illustrated in Exhibit 3 (see Wells… …three major categories, there are several sub-categories of fraud scheme types. It should be noted, however, that a number of cases described in… …misappropriation, or both accounting fraud and corruption. In these cases where there are multiple schemes, it is impossible to subdivide the losses in order to… …show exactly how much of the loss was attributable to each of the component schemes. As a consequence, it is necessary to address each of the three… …the property, but has “misappropriated” it. Asset misappropriation is the most common of the three primary categories of occupational fraud… …Skimming Cash is stolen from an organization before it is recorded on the organization’s books and records - Employee collects payment from a customer… …but does not record the sale Cash larceny Cash is stolen from an organization after it is recorded on the organization’s books and records -… …steals outgoing check to a vendor and deposits it into his own bank account Register disbursements An employee makes false entries on a cash… …sub-categories are very similar in nature, and it is important to understand the differences that exist among these categories. Sub-category Description… …, rather than to influence it - Purchasing agent is lavished with an expensive vacation or other items when a vendor’s contract is approved Economic…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  The Warning Signs of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. Although the red flags cover a broad range of situations, they are only examples and, accordingly, it may be helpful to consider additional or different… …frequency of occurrence. And, to say it clearly, a positive answer to any of the following red flags does not necessarily imply that fraud has occurred… …controls over interim financial reporting) – Management override of controls – Ineffective IT department; ineffective accounting and information systems… …turnover rates of accounting, internal audit, compliance, or IT staff – No clear separation of duties – Inadequate system of authorization and approval of…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 2: ZZZZ Best Company (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …started his own rug-cleaning business and called it “ZZZZ Best” (pronounced “Zee Best”). Minkow soon learned that carpet-cleaning was a difficult way to… …company and collect insurance money. He stole his grandmother’s jewel- lery and sold it for USD 2,000. When he urgently needed cash in 1984, he forged… …had been committing fraud. When he wasn’t directly stealing money, he was raising it fraudulently. Nonethe- less, he was able to expand his company and… …“carpet-cleaning king of California”, he slacked on his schoolwork, hired more employees and made it on to the local television news. The publicity began to… …you have revenue. When you have revenue, you have income.” As in many of the more recent corporate scandals, it was not the auditors who… …, the auditors scared Minkow by ask- ing him three months later to see the finished project. But Minkow pulled it off again, by re-renting the still… …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… …individuals involved in the restora- tion contract.” ZZZZ Best became unravelled almost as rapidly as it rose. In June 1987, just two days before it was… …bankruptcy, though the ZZZZ Best name was so tarnished by then that it is unlikely it would have been able to stay in business in any case. Investors lost a… …counts of racketeering, securities fraud, embezzlement, tax evasion and bank fraud. It also accused Minkow of setting up dummy companies, writing phony…

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