Suchergebnisse

• 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

  …Deloitte & Touche GmbH in the Enterprise Risk Man- agement division; Andreas Herzig is a Partner at Deloitte & Touche GmbH in the Enterprise Risk Services… …risk management, controls and the man- agement and monitoring processes, using a targeted approach, and helps to improve these (Deutsches Institut für… …conceptually advance the range of functions of internal audit. An expandable field of activities is addressed here in an exemplary man- ner: Internal audit…

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

  Efficient Risk Management in Leasing Companies

  Prof. Dr. Fikret Hadžiæ, Amir Softiæ

  …(fikret.hadzic@efsa.unsa.ba); Amir Softić, dipl.oec is a member of ASA Finance d.d. man- agement, and is responsible for risk management (amir.softic@asa.ba). 20 See…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Internal Auditor – Generalist or Specialist

  Dr. Heinrich Schmelter

  …departments in industrial compa- nies shown in Fig. 2, is usually structured functionally, in a process-oriented man- ner, according to the most important… …work methodology. Through personal instruction and internal (man- ual) specifications, they must guide all auditors to carry out efficient and effective… …audit experience is the collective product of many years of work in internal audit. Beyond internal audit methodology, internal control and risk man… …(detail) auditor, as well as a con- vincing process advisor86, 87. Particularly regarding internal control and risk man- agement88, he/she is always regarded… …auditor is also able to confidently communicate his/her audit findings as any time, if required, even at the man- agement board level. – This…

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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

  …(previously Risk Man- agement). Standard 2120 relates to Risk Management (previously Internal Control), while Standard 2130 describes the tasks of Internal… …from assuming any man- agement responsibility by actually managing risks. The Internal Audit activity sup- ports the managers of an organization by…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Doing More with Less

  Neil Baker

  …four years ago to build an audit function from scratch. His team has been working hard to educate man- agement and the board about what internal audit… …message to man- agement and the board, but to little avail. “They understand, but they are prepared to live with some of the risks,” he adds. One way…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Governance Works, in Principle

  Neil Baker

  …should “provide entrepreneurial leadership of the company within a frame- work of prudent and effective controls which enables risk to be assessed and man…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …financial statement have been correctly calculated, correct cash man- agement exists, contracts have been properly concluded and administered, service level…