Suchergebnisse

• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Anlagenmanagement

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …et c. ) a bg ew ic ke lt w er de n, ve rb un de n m it e in er u nt er U m st än de n fe hl er ha ft en b zw . un vo… …n be tr ef fe nd en M it ar be it er n be ka nn t si nd , – w es en tl ic he Ä nd er un ge n in d en P ro ze ss ab lä… …d en be tr ef fe nd en M it ar be it er n be ka nn t si nd , – di e A kt ua li tä t/ A dä qu an z de s R eg el w er ks… …it en fü r de n B er ei ch r eg el n, v or li eg en . 87 ) Zu d ie sb ez üg li ch en b es on de re n P un kt en /I nh al… …an ke nb er ei ch ) s ie he K ap it el 2. 16 .1 . Prüfung der Funktionsweise und Wirksamkeit des Internen Kontrollsystems 146 A uf ba u-… …äd en v er bu nd en m it e in er un te r U m st än de n un vo ll - st än di ge n bz w . f eh le rh af te n R ec hn un gs… …us te ll en , d as s – in d en S te ll en be sc hr ei bu ng en d ie V er an tw or t- li ch ke it en in kl . a dä qu at er F… …ni ch t ko rr ek t vo rg en om m en m it d em R is ik o vo n z. B . V er - m ög en ss ch äd en /-v er lu st en . E s… …. v on a ut or is ie rt en M it ar be it er n im V ie r- A ug en -P ri nz ip , v or ge no m - m en w ir d. P rü fu ng , o… …, d ie n ic ht na ch vo ll zi eh ba r/ pr üf ba r si nd m it d em R is ik o vo n z. B . V er - m ög en ss ch äd en /-v…

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• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Finanzen/Treasury

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …ng /E in ha lt un g ex te r- ne r V or sc hr if te n (G es et ze et c. ) a bg ew ic ke lt w er de n, ve rb un de n m it… …er en B er ei ch en / A bt ei lu ng en a bg es ti m m t un d de n be tr ef fe nd en M it ar be it er n be ka nn t si nd… …ts an w ei - su ng en e tc . f üh re n (A kt ua li tä t) u nd d en b et re f- fe nd en M it ar be it er n be ka nn t si nd… …sr el ev an te n G es ch äf ts - pr oz es se /A ng el eg en he it en fü r de n B er ei ch r eg el n, v or li eg en . 12 7)… …ei ne s C om pl ia nc e- M an ag em en t- S ys te m s im B an ke nb er ei ch ) s ie he K ap it el 2. 16 .1 . Prüfung der… …nn en z u w ir ts ch af tl ic he n R is ik en / S ch äd en v er bu nd en m it e in er un te r U m st än de n un vo ll… …V er an tw or t- li ch ke it en in kl . a dä qu at er F un kt io ns tr en nu n- ge n, – an ge m es se ne u nd s ic he re V… …(B an kk on te n A nl ag e, Ä nd er un g un d L ös ch un g et c. ) w er de n ni ch t ko rr ek t vo rg en om m en m it… …an kv er bi nd un ge n) g em äß de m v or ge ge be n P ro ze ss (z .B . v on a ut or is ie rt en M it ar be it er n) im… …m da te n vo rg en om - m en , d ie n ic ht n ac hv ol lz ie h- ba r/ pr üf ba r si nd m it d em R is ik o vo n z. B…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 2/2004

  Anforderungen an das IT-Controlling

  IIR-Arbeitskreis „IT-Revision“

  …Informations-Technologie (IT), verbunden mit dem Ziel einer wirtschaftlichen, effektiven und siche ren Leistungserbringung, stellt das IT-Controlling ein wichtiges… …Instrumentarium für die Unterstützung der Unternehmensleitung sowie des IT- Managements dar. Von einem leistungsfähigen IT-Controlling wird erwartet, dass alle… …Einrichtung eines IT- Controllings sowie die regelmäßige Prüfung der nachfolgenden Teilaufgaben des IT-Controllings durch die Revision unverzichtbar. 3… …beachtet wird. Aufgaben der Revision Seitens der Revision ist zu bewerten, inwieweit das IT- Controlling entsprechende Steuerungsfunktionen wahrnimmt. Zur… …Vergleichsdaten führt das IT-Controlling eine permanente Leistungskon trolle durch. Beispiele für Kennzahlen in der IT IT-allgemein IT- Produktion IT- Entwicklung… …Terminvorgaben als auch qualitativ bezogen auf die Erreichung des gesehenen Nutzens sowie generell des Unternehmensziels. IT- Strategie Budget IT-Revision… …(phasenbezogen) Kosten- und Leistungsverrechnung IT- Planung IT-Controlling (permanent) Projekt- Management Aufgaben der Revision Ausgehend von den… …Wirtschaftsinformatik – dpunkt.verlag, Februar 2001 Horváth, Péter Dr.; Rieg, Robert: „Grundlagen des strategischen IT- Controllings“ in HMD 217 Praxis der…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 39: Seibu Railway (Japan, 2004)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …than God: suspected Tsutsumi arrested.” Troubles began in October 2004 when it emerged that Seibu Railway had falsified shareholder information in… …Stock Exchange. The scandal deepened after it was found that from August through October 2004, Kokudo sold some of its shares in Seibu Railway… …without telling buyers that the railway firm’s stock ownership conditions made it subject to delisting. Tsutsumi and other Kokudo executives privately… …Holdings, among others. (Shiseido, e.g., said it had bought the Seibu shares only due to its “long-term business relationship” with Kokudo.) Besides… …lists of shareholders to make it look as if the company was more widely held than it actually was. As Kokudo’s largest shareholder, he hid the extent of… …financial statements to show that Mr. Tsutsumi and Kokudo owned most of Seibu, not just a minority stake. The scandal also took a high human toll: it… …that it deeply regretted the recent developments. “We’ll do our best to become a transparent company which can be trusted,” it said. The company was… …to protect inves- tors with greater transparency. The content of J-SOX is not entirely the same as that of US-SOX, but it is similar to sections 302…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Questionnaire Results

  Thomas Henschel

  …enterprises try to get into the niches. For SMEs it means to change frequently their strategy and to switch over to other segments or to other customer requests… …. It has confirmed the deficits of long-term planning as stated in regional studies on German SMEs (Ossadnik et al., 2004; Behrens et al., 2005)… …, firstly it was investigated whether the SMEs have already established any monitoring system to detect risky developments early enough (also called early… …monitoring system. Addition- ally, it was asked, whether they think it is legally required to implement a monitoring system (Appendix F, Question 1.9b). Table… …establish it) is remarkably large, indicating that SMEs inten- sively deal with this problem. It remains to investigate how systematic their approach is and… …details. It is remarked that “significant” is used here as a short word for “result of a chi-square test having a significance level p < 0.01.” A summary of… …component follows, with no signifi- cant differences between size classes. It is pointed out that “no statement” is given by almost 1/4 of the micro and the… …: Components (Q 1.7a*) and Time Horizon (Q 1.7b). Versus Industrial Sector (Q 1.1) Industrial sector Construc- tion Engineer- ing IT Auditing Trade Total Rk… …1.4% 4 Total 80 100.0% 93 100.0% 39 100.0% 28 100.0% 36 100.0% 276 100.0% * Multiple selection allowed It is interesting to note that the construction… …intervals. Finally, it is emphasized that the sophistication of long-term business planning unveils great deficits within all size classes, which the…

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• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Lagerwirtschaft/Bestandsmanagement

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …n m it e in er u nt er U m st än de n fe hl er ha ft en b zw . un vo ll st än di ge n R ec hn un gs - le gu ng u nd w… …a nd er en B er ei ch en / A bt ei lu ng en a bg es ti m m t un d de n be tr ef fe nd en M it ar be it er n be ka nn t… …/A rb ei ts an w ei - su ng en e tc . f üh re n (A kt ua li tä t) u nd d en b et re f- fe nd en M it ar be it er n be ka… …sl e- gu ng sr el ev an te n G es ch äf ts - pr oz es se /A ng el eg en he it en fü r de n B er ei ch r eg el n, v or li eg… …E xi st en z ei ne s C om pl ia nc e- M an ag em en t- S ys te m s im B an ke nb er ei ch ) s ie he K ap it el 2. 16 .1… …tr et un g kö nn en z u w ir ts ch af tl ic he n R is ik en / S ch äd en v er bu nd en m it e in er un te r U m st än… …bu ng en d ie V er an tw or t- li ch ke it en in kl . a dä qu at er F un kt io ns tr en nu ng en , – an ge m es se ne u nd… …nd er un ge n (M at er ia lw ir t- sc ha ft , K re di to re n) w er de n ni ch t ko rr ek t vo rg en om m en m it d em R… …bi nd un ge n) g em äß de m v or ge ge be ne n P ro ze ss , z .B . v on a ut or is ie rt en M it ar be it er n im V ie… …nd , m it de m R is ik o vo n z. B . V er m ö- ge ns sc hä de n/ -v er lu st en . A ll e Ä nd er un ge n de r S ta m m…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2004

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …; Aufgaben der IR; Chancenaudit; Personalbereich, Prüfung; „weiche“ Faktoren; Kreativität) ◆ DV Prüfungen / DV-gestützte Prüfungen / Informationstechnologie… …Internet; WebTrust Siegel; Durchführung von WebTrust-Prüfungen) IT Governance Institute: IT Control Objectives for Sarbanes-Oxley, Rolling Meadows 2004 (ISBN… …Mittelunternehmen) Marshall, Malcolm: Rethinking IT risk. In: Internal Auditing & Business Risk, Sept. 2004, S. 28–31. (DV Prüfungen; proaktives Risikomanagement; IT… …Risiken, Bedeutung; IT Governance; Risiken des Outsourcing von DV Leistungen) Voßbein, Reinhard: Höhere IT-Sicherheit durch Auditierung gem. BS 779/ ISO/… …IEC 17799-1: Was kann die Revision hierzu leisten? In: ReVision, II/2004, S. 5–10. (DV Prüfungen; IT Sicherheit; Ziele eines IT-Sicherheitsaudits…

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

  Internal Auditor – Generalist or Specialist

  Dr. Heinrich Schmelter

  …. ___________________ 73 Dr. Heinrich Schmelter has been working in management functions for 30 years (audit, con- trolling and IT), in the automobile industry. 74… …assigned to it. IT audit usually has employees working in it with very good IT knowledge (mainly computer scien- tists), in purchasing/logistics audit… …. business auditor 2. technical auditor 3. IT auditor 4. special investigator 2 Twelve General and Specific Requirements for Internal Auditors The… …audit methodology 3. Internal control and risk management knowledge 4. Internal audit experience 5. Financial knowledge 6. Technology knowledge 7. IT… …decentralised audits, e.g. in a foreign company or factory, it is also expected that every auditor can report adequately to the local top managers (e.g. factory… …agement specialist knowledge, it also relates to company and process knowledge that is as extensive as possible. While an internal audit beginner… …, thereby formulating best practice process improvement recommendations. It is expected from chief auditors and from internal audit managers that, as… …purchasing, logistics or sales, are also initially sub-optimal. 2.12 Specific IT Knowledge As virtually all of the processes in the companies can now only… …be handled with IT support and personal computers are a matter of course as personal tools, an auditor without good IT knowledge is no longer… …. EXCEL, WORD and POWERPOINT). IT knowledge beyond this, also regarding mainframe computer software, is particularly essential for IT auditors, because…

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• eBook-Kapitel aus dem Buch Revision des Internen Kontrollsystems

  Geschäftsbesorgung/Outsourcing

  Sami Abbas, Sabine Bohlenz, Martin Guder, Clemens Jung, u.a.

  …, ve rb un de n m it e in er u nt er U m st än de n fe hl er ha ft en b zw . un vo ll st än di ge n R ec hn un gs - le gu… …st el le n zu a nd er en B er ei ch en / A bt ei lu ng en a bg es ti m m t un d de n be tr ef fe nd en M it ar be it er… …ic ht li ni en /A rb ei ts an w ei - su ng en e tc . f üh re n (A kt ua li tä t) u nd d en b et re f- fe nd en M it ar be it… …ch nu ng sl e- gu ng sr el ev an te n G es ch äf ts - pr oz es se /A ng el eg en he it en fü r de n B er ei ch r eg el n, v… …l. de r E xi st en z ei ne s C om pl ia nc e- M an ag em en t- S ys te m s im B an ke nb er ei ch ) s ie he K ap it el 2… …en un d V er tr et un g kö nn en z u w ir ts ch af tl ic he n R is ik en / S ch äd en v er bu nd en m it e in er un… …en be sc hr ei bu ng en d ie V er an tw or t- li ch ke it en in kl . a dä qu at er F un kt io ns tr en nu n- ge n, – an ge m… …e L ei st un g ni ch t qu al it ät s- u nd s ac hg er ec ht er br ac ht w ir d. D ie D ef in it io n vo n V or ga… …au li ch ke it ), si nd in e in er d ie sb ez üg li ch en R ic ht li ni e/ A rb ei ts an w ei su ng u nd V er tr ag sm us… …- te rn g er eg el t. E s ex is ti er t ei ne F re ig ab er eg el un g fü r de n V er - tr ag se nt w ur f m it te ls d…

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• VAT Update | August 2017

  …refurbishment projects are likely to be within the new regulation. It is still unclear as to whether, and to what extent, there will be transitional arrangements… …and what, if any, impact it will have on refurbishment projects that have already taken place or will be in progress at the point at which the new… …regulations take effect. It is hoped that further guidance will be published accordingly Bart Ploum RSM Netherlands Hungary Real time invoice reporting The… …administrative penalty of up to HUF 500,000 (EUR 1700) per invoice so it is important that due consideration is given to the new rules. Companies will need to make… …function and extending it further to satisfy the new requirement. Daniel Sztanko, RSM Hungary Switzerland Significant changes in VAT to enter into force on 1… …Government representatives, however, has made it clear that tax reform would move forward without the BAT. The statement provided, among other things, a high-… …permanence, and the return of American jobs and profits back from overseas. What this means Despite the high-level nature of the Republican statement it is… …clear that it now believes that all of the goals proposed could be accomplished without the need for a transition to a destination-based tax (such as that… …consumer’ provides the non-resident supplier with its Australian Business Number, and declares it is GST-registered, the non-resident supplier can rely upon… …Australian consumers, it will be required to register, charge, collect, and remit GST to the Australian Taxation Office. Where the IICS are made through an…

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