Suchergebnisse

• eBook-Kapitel aus dem Buch Revision des externen Rechnungswesens

  Digitale Datenanalyse

  …. Betriebsrat) und ggf. einem Vertreter der Compliance- Organisation abzustimmen. Es sei der Vollständigkeit halber erwähnt, dass personenbezogene Daten nicht…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Internal Audit Standards: Everything for Everybody

  Inta Ozolina

  …Standards and use the phrase ‘in compliance with the IAI Standards’ in their reports. To be able to do that, a regular external assessment must be done at… …bigger teams are divided in compliance and operational auditors. But there are even more companies where internal audit teams are very small in size. The… …the management and owners? I do not think so. Does it make the compliance for smaller audit teams very hard if not impossible to obtain? Yes, it does… …16 Another area where formal compliance with the Standards may be difficult to obtain is documentation. Many business internal auditors try to… …engagements and the management layers are very limited in small audit teams, thus making the compliance with the formal review requirements very hard to…

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• 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

  …Practice Guides (cf. Figure 3). “Strongly recommended” means that the IIA advocates compliance with these elements and asks Internal Auditors to be guided… …cases compliance with the Standards is expected, ___________________ 12 Cf. The IIA (2009a), p. 12. Ruud, Friebe, Schmitz, Isufi 22 unless…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Governance Works, in Principle

  Neil Baker

  …and general corporates was lead- ing to the “self-enforcement” of a compliance culture. There were already far too many rules for regulators to monitor… …and enforce, so they were outsourcing that work to companies themselves, he argued. This growth in corporate compliance was having a pernicious effect… …: crowding out personal responsibility. “It is not help- ing us, it makes things worse,” he argued. “What compliance is doing is making sure people follow… …rules. We forget about our own responsibility for our behaviour and replace it with responsibility for compliance.” What are the implications for…

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

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …61 Contribution by Internal Audit to IT Compliance By Thomas Lohre, MBA29 The constant increase in laws, ordinances, norms, standards… …objective of corporate compliance and in IT specifically, IT compliance. Internal audit can make a valuable contribution to this, as it can ob- jectively… …assess the IT compliance efforts in companies through its specialist knowledge, methodical knowledge and independence, thereby assisting in the pre-… …vention of rule violations. Furthermore, it can assist in IT compliance adding value to the company by providing valuable information. 1 Introduction… …Corporate governance, risk management, compliance. All of these are concepts that can no longer be imagined away from the current business vocabulary and… …. This article reflects the author’s personal opinion. 30 In order to no longer debate the relationships between IT, governance and compliance in such… …“compliance with relevant laws and regulations”. The COSO Framework is also regarded as the relevant framework for the fulfilment of the requirements of… …, see IDW PS 345. 35 The term can be translated with “compliance, adherence to rules”. Schneider accurately de- termines that it is a “truism” that… …companies and governing bodies need to act in accordance with valid law, even if this is now called “compliance”. 36 According to von Hehn/Hartung, two… …Internal Audit to IT Compliance 63 suggestions. Nevertheless listed companies must comply with this code. With the “declaration of compliance…

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

  Continuous Auditing: Myth and Reality

  Adrian Garrido

  …system of daily Alerts related to credit, operational, fraud and compliance risks. These alerts are investigated by a specialized team that interacts…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  The Financial Sector: Risks, Controls and Assurance after the Financial Crisis

  Daniel Nelson

  …to compliance require- ments, rather than a useful and integrated part of the business. Most risk units in fact were also placed in a support function… …forward, in many countries there has already been an increase in regulatory compliance work. In addition, for those entities that have received public… …audit would have greater involvement in conducting preparatory compliance reviews. Last but again certainly not least, regulatory compliance leads… …me to discuss execu- tive compensation. There is another perspective aside from compliance with possi- ble salary caps and other conditions imposed by…

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

  Doing More with Less

  Neil Baker

  …them. When Chambers was head of the US Army’s Global Internal Review and Audit Compliance Department in the early 1990s his team created what they… …, because nine auditors who specialise in engineering compliance have been transferred to his team. “Because of the work we do and the assurance we deliver…
• 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

  …compliance Strategic window Yesterday Today Tomorrow Internal Audit capacity 100% Audit selection, administration & other audit activities 0% Asset… …assurance Legal compliance Strategic window Yesterday Today Tomorrow Internal Audit capacity 100% Audit selection, administration & other audit… …, that internal audit functions under “compliance aspects” and if this also already describes the central field of activity of internal audit, then the…

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

  Internal Auditor - Generalist or Specialist

  Dr. Heinrich Schmelter

  …. treasury) should also be aware of the best practice ap- proaches for their specialist process area, so that they not only examine compliance with internal…