Suchergebnisse

• eBook-Kapitel aus dem Buch 50 Jahre ZIR: Meilensteine der Internen Revision

  Ein Blick zurück in die Zukunft der IT-Revision

  Warum die IT-Revision schon immer wichtig war und heute unverzichtbar ist
  

  Prof. Dr. Matthias Knoll, Markus Bank

  …bestehende Produkte und Dienstleistungen um zusätzliche Funktionalitäten ergänzt. Die IT war dazu ein willkommenes Werkzeug. Zu Beginn 2… …, Apple, Facebook oder Google, basiert ausschließlich auf IT. Auch Telekommunikations- oder Finanzdienst- leistungsunternehmen sind in hohem Maß auf eine… …störungs- und unterbrechungsfreie IT ange- 1 Ein Trend, der bereits im ersten ZIR-Beitrag zum Thema klar herausgestellt wurde, vgl. Köhler/ Osterloh (1966)… …, S. 81 Ein Blick zurück in die Zukunft der IT-Revision Warum die IT-Revision schon immer wichtig war und heute unverzichtbar ist Die IT… …durchdringt immer mehr Lebensbereiche, Geschäftsprozesse und Produkte. Viele Unternehmen sind hochgradig von ihr abhängig und existieren nur, weil sie auf IT… …Lines of Defense“- Modells eine gleichermaßen professionelle IT-Revision. Der vorliegende Beitrag befasst sich ausgehend von den Anfängen der IT und… …dieser Zeit- schrift mit dem immer bedeutenderen Einsatz von IT und der Reaktion der Revision darauf. Anhand der veröffentlichten Beiträge und weiterer… …„Batch-Jobs“ verwaltet und verarbeitet. Sie besa- ßen eine überaus große Bedeutung, auch wenn durch die asynchrone Abarbeitung von „Aufträ- gen“ in der IT… …Client-Server-Systeme haben auch dem Mittelstand den Einsatz von IT, etwa in Form eines ERP- Systems, ermöglicht. 4 50 Jahre Moore‘s Law – Ein Grundsatz, der die… …IT-Branche seit 50 Jahren antreibt, in: www.zeit.de/digital/2015 – 04/ moorsches-gesetz-computerchip-50-jahre Ein Ausfall der IT, mitunter sogar nur ein…

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• eBook-Kapitel aus dem Buch Entwicklungen und Tendenzen der Wirtschaftswissenschaften

  Quo Vadis, Britain?

  Brexit, the EU and the Greatest Act of Economic Self-Harm in British History
  

  Dr. Hilmar Siebert, Dr. Nina Lück

  …1 Introduction 2 The Story So Far 3 The Single Market and Trade 3.1 What is it? 3.2 Can You Leave the EU but Stay in the Single Market?… …severe way. This paper does not provide a the- oretical conceptualization of the events that led to the Brexit referendum result. It also does not offer a… …31/01/2018). zum Brexit 17 Brexit causes are highlighted. While it is unprecedented in the young history of the European Union (EU) that a member… …Kingdom and many more member states, cannot be denied. Whether Brexit happens or not, it will be crucial to renew the EU in a way that makes some of its… …Leaving the EU is generally possible and the fact that it has not happened before left both scholars and the public with a few open questions. The… …Treaty on the Functioning of the Europe- an Union. It shall be concluded on behalf of the Union by the Council, acting by a qualified majority, after… …concerning it. A qualified majority shall be defined in accordance with Article 238(3)(b) of the Treaty on the Functioning of the European Union. 5. If a… …held it could, arguing with its traditional royal pre- rogative, a customary authority given to the sovereign in order to decide in a supra- legal way… …Parliament. A more detailed White Paper5 that explains the government’s Brexit strategy has been published but it remains vague in key areas. Negotiations in… …the EU) whilst at home, people are taking to the streets to reverse Brexit as it is damaging the country in every aspect one can possibly think of…

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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

  …Framework which came into effect on January 1, 2009. Although the new framework is consistent with the previous framework, it contains some significant… …established itself as the struc- tural basis for the activities of the Internal Audit. It is a self-contained framework which is recognized internationally by… …summer 2007. In order to emphasize the international focus of the framework, it was renamed as the International Professional Practices Framework (IPPF)… …consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a… …perform audit engagements. In order to effectively help the board and the management, it is necessary that the Internal Auditors behave in a professional… …IT audits and other IT-related issues. ___________________ 9 Cf. The IIA (2009a), p. iii. 10 Cf. The IIA (2009a), p. v. 11 Cf… …. Significance The relative importance of a matter within the context in which it is being con- sidered, including quantitative and qualitative factors, such as… …reasons of independence. Standard 2110.A2 specifies that the Internal Audit activ- ity must assess whether the IT Governance of the organization supports… …2430 makes it clear that Internal Auditors may report that their engagements are conducted in conformance with the Standards only if the results of the… …and transparent processes. These processes make it possible for the IIA to issue guidelines faster. They also provide Internal Auditors with the…

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• eBook-Kapitel aus dem Buch Transparenz durch digitale Datenanalyse

  Registrierkassen, E-Bilanz, die neuen Möglichkeiten der Betriebsprüfung

  10 Jahre digitale Betriebsprüfung schärfen Ansatz und Methoden
  

  Willi Härtl

  …dies § 238 HGB, § 145 AO und § 22 UStG, mit den Verhältnissen einer sich durch Informationstechnologie dyna- misch entwickelnden Geschäftswelt… …motiviert Informationstechnologie einsetzen, so müssen die damit verbundenen Erleichterungen und Vorteile in der Transparenz der Aufzeichnungen auch der…
• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  State of the art Internal Audit

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …consulting activity designed to add value and improve an organisa- tion’s operations. It helps an organisation accomplish its objectives by bring- ing a… …the board’s liability and responsibility has recently been emphasized by legislation it is advisable to have Internal Audit assigned and directly… …audit function and the way to manage it Potential of process standardisation Management of communication interfaces • • • • • • • • • • • 3 State of… …following business units and on a functional level (Finance, HR, Procurement, IT etc.) since management and auditee ex- pect the auditor to display a… …certification and – most important – a sufficient level of experience gathered by audit practice. In recent times, it has become more relevant to complement… …qualifications such as Prince2, PMBOK, ITIL, CObIT etc. Additionally, country specific designa- tions are to be considered. It is worth mentioning that Internal… …strongly recommend the adoption of the COSO-Framework without making it compulsory. Nearly all External Auditing Companies have adopted the COSO principles… …information about the general state of the ICS and support the subsequent evaluation of risks. Fur- thermore, in order to evaluate risks properly it is… …comprehensive evaluation of risks. To obtain this highly complex data, it is essential to proceed from the general to the specific in a strict top-down approach… …impact on the achievement of the company’s goals. Risk is measured in terms of a combi- nation of the impact. It is useful to employ appropriate…

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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… …academic litera- ture and are on everyone’s lips.30 Perhaps even enriched with the concept of IT? In fact, in recent times, IT has increasingly developed… …into a competitive factor, which makes a crucial contribution to the implementation of corporate strategies. Furthermore, it ac- counts for a… …considerable portion of the costs and investments and the legal and regula- tory requirements for IT have also grown significantly.31 Corporate Governance is… …. ___________________ 29 Thomas Lohre, MBA, Graduate in Business Administration/Graduate in Business Informa- tion Technology, CISA, CISM, IT Auditor at DATEV eG… …. This article reflects the author’s personal opinion. 30 In order to no longer debate the relationships between IT, governance and compliance in such… …, 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…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Complexity-Induced Supply Chain Risks – Interdependencies between Supply Chain Risk and Complexity Management

  Corinna Engelhardt-Nowitzki, Helmut E. Zsifkovits

  …paper provides answers to the above questions. A guideline how to develop the appropriate amount of supply chain complexity is given. It will be shown… …occur with: The higher the variety, the more complex it is often to design and steer the underlying business processes (Christopher 1998, p. 54)… …sense” as a deviation from the expected or planned situation, be it positive (“chance” or “spe- culative risk”, Blitz, 2000, p. 15) or negative (“loss” or… …further more, how can the remaining amount of “process-complexity” be managed efficiently (e.g. us- ing latest IT or data modelling approaches… …guideline how to apply principles, methods and examples from the mentioned disciplines on the questions given above. In detail it will be shown how to adapt… …risks, though, making it feasible to use a customized approach for identification and handling. The specific features of supply chains are somehow re-… …Drivers R es u lt s in Interfaces IT Systems Product / Market Organizational Struct . Procedures Cost Benefit : an d U rg en cy Action Planning… …Complexity Drivers R es u lt s in Interfaces IT Systems Product / Market Organizational Struct . Procedures Cost Benefit Interfaces IT Systems Product… …Phenomena Complexity Drivers R es u lt s in Interfaces IT Systems Product / Market Organizational Struct . Procedures Cost Benefit : an d U rg en… …Phenomena Complexity Drivers R es u lt s in Interfaces IT Systems Product / Market Organizational Struct . Procedures Cost Benefit Interfaces IT…

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• eBook-Kapitel aus dem Buch Revision der IT-Governance mit CoBiT

  Ausblick auf CoBiT 5

  Stefan Tönnissen

  …nebeneinander vorhandenen Frameworks Val IT, Risk IT, BMIS, ITAF und CoBiT in einem neuen Framework zusammenführen. Ein weiterer Aspekt ist die gestiegene… …value from IT investments and manage an increasing array of IT-related risks has never been greater“. Mit CoBiT 5 sollen die Anforderungen von…
• eBook-Kapitel aus dem Buch IT-Controlling

  Grundlagen des IT-Controllings

  Prof. Dr. Jorge Marx Gómez, Prof. Dr. Horst Junker, Stefan Odebrecht

  …ist das IT- Controlling lediglich ein Teilbereich des Informationsmanagements. Auch das Controlling der Informationsversorgung und… …Informationstechnologie (IT), welches auch IT-Controlling genannt wird, bildet hier keine Ausnahme. Insofern ist das IT- Controlling eine Teilaufgabe, die eigentlich dem… …Controlling im Sinne eines Unter- nehmenscontrollings obliegt, allerdings oft an die IT eines Unternehmens delegiert wird. Dies ist auch durchaus zu empfehlen… …, da zum Controlling der IT ein breites Fachwissen über IT-Projekte, IT-Prozesse, IT-Anwendungen und IT-Services er- forderlich ist. Abbildung 1-1… …wieweit sich solche generellen Controlling-Systeme auf die IT anwenden lassen. Insbesondere wird die Arbeit mit Controlling- Systemen im Hinblick auf die… …IT-Leistungserstellung betrachtet. Anschließend werden das Controlling als Prozess integriert und einige Prozessmodelle für ein IT- Controlling vorgestellt. Schließlich… …erläutert, die durch das IT-Controlling zu unterstützen IT- Anwendungen IT- Prozesse IT-Projekte IT-Controlling IT-Services IT-Controlling 24… …IT-Controller. Somit muss zwischen IT- Controllern und IT-Managern, die die Entscheidungsträger innerhalb der Informati- onsverarbeitung darstellen, eine enge… …Zusammenarbeit bestehen, da beide zur ziel- orientierten Steuerung der IT eines Unternehmens beitragen. Sie befinden sich da- bei jedoch in unterschiedlichen… …Vgl. Kütz, M.: Kennzahlen in der IT: 2. Aufl., Heidelberg 2007, S. 1. 4 Vgl. Weber, J./Schäffer, U.: Balanced Scorecard & Controlling: 3. Aufl…

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

  Continuous Auditing: Myth and Reality

  Adrian Garrido

  …high- lighted the benefits of using technology to monitor financial transactions on a con- tinuous basis. It appears that this idea has been the future of… …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… …powerful concept, it is key to understand its limits and difficulties. Let’s be realistic, simple and flexible. Summary 2: Continuous Audit projects… …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… …problem of defin- ing samples disappears. Why select a group of transactions when it is possible to perform tests on the whole universe? 2 …Not Always… …, quick and efficient au- dit function. Nevertheless and once we have reviewed all these positive aspects, it is necessary to come back to reality and to… …using technology to perform a continuous supervision of fi- nancial transactions. It would therefore appear that the concept of Continuous Auditing has… …represented the future of our function for over twenty years though it is not clear when it will form part of the present. – Secondly, there is much… …real time a control task that should be performed by the line or could this be an Audit function? – Should it not rather be the Audit’s task to… …important, despite all that has been written and the many theo- retical advantages, it appears that, according to a recent statement of Richard Chambers…

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