Suchergebnisse

• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Personal Background of Respondents

  European Confederation of Institutes of Internal Auditing

  …asked whether they think there is a need for additional certification beyond CIA for audit managers and CAEs, the number of years as CAE and their… …Organization According to Table 4, CAEs represent the largest group of respondents (almost 30%), followed by Internal Audit Seniors (24 %) and Internal Audit… …Managers (22 %). Table 4: Position in the Organization (%) Country Total Number of Respondents CAE Internal Audit Manager Internal Audit Senior… …Internal Audit Staff Other Total Austria 92 63.0 6.5 15.2 13.0 2.2 100.0 Belgium 101 20.8 29.7 21.8 22.8 5.0 100.0 Bulgaria 71 38.0 8.5 11.3 25.4 16.9… …that 65% of the responding CAEs agree that there is a need for additional certification beyond CIA for audit managers. When comparing all 21 countries… …, we see a high percentage of CAEs indicating a need for additional certification for audit managers in Cyprus, Finland, France, Norway and Spain… …years of expertise in engineering in Czech Republic and France; Table 6: Additional Certification for Audit Managers and CAEs (%) Country Need for… …Additional Certification beyond CIA for Audit Managers Need for Additional Certification beyond CIA for CAEs Total Number of Respondents Frequencies… …Overall Average 6.4 6.9 5.6 6.1 6.4 6.6 6.8 6.5 1.7 Years as Chief Audit Executive 29 1.7. Years as Chief Audit Executive On average, CAEs have been… …in Czech Republic, France and Poland. Table 8: Average Number of Years as Chief Audit Executive Country Total Number of Respondents Average…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 4/2022

  Aus der Arbeit des DIIR

  …Ihnen für den weiteren Berufsweg viel Glück und Erfolg! Ihr Einstieg in die berufliche Zertifizierung in der Internen Revision: Internal Audit… …Practitioner Seit 2022 sind die Prüfungen zum Internal Audit Practitioner auch auf Deutsch möglich. In Zusammenarbeit mit dem DIIR bietet das Institute of… …Internal Auditors (IIA) die Prüfungen zum Internal Audit Practitioner auch auf Deutsch an. Mit dem Internal Audit Practitioner wird allen Revisorinnen und…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Pay-Out / Payroll Disbursement

  DIIR – Deutsches Institut für Interne Revision e. V.

  …64 8 Pay-Out / Payroll Disbursement This section focuses on audit activities within the payroll disbursement pro- cess and relevant interfaces… …. The audit activities described here therefore en- sure an effective internal control system for the last step of the payroll pro- cess, which leads to a… …following audit activities ensure that general (basic) requirements are met for the structure of the HR payroll department. The purpose of these activities… …general (basic) requirements for documenting processes and interfaces. # Description Risks Audit Activities 1 Pay-out/payroll disbursement process is… …the accounting system? Types of Disbursement 65 # Description Risks Audit Activities • Is the segregation of duties be- tween payroll and… …check, and for disbursement by an external provider. The audit activities below ensure that disbursement incorporates relevant process spec- ifications… …ERP system. Pay-Out / Payroll Disbursement 66 # Description Risks Audit Activities 1 Define author- ization rights concept for the online… …should be avoided. The following minimum controls should be carried out in the event that wages and salaries are paid in cash. # Description Risks Audit… …by check. Pay-Out / Payroll Disbursement 68 # Description Risks Audit Activities 1 Check transac- tions handled properly. Checks could be… …calculated/paid by an external service provider. Types of Disbursement 69 # Description Risks Audit Activities 1 Contractual agreement defined with the…

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

  Doing More with Less

  Neil Baker

  …resources? Geoffrey Storms is philosophical about the impact of the economic downturn on his internal audit function. His current employer recruited him… …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… …against the budget cuts. He told senior management at the mining company where he is the head of internal audit that pruning audit resources in a downturn… …ing to persuade people who hold the corporate purse strings that now would be the worst time to cut audit resources. Naturally, the heads of other… …piece of a shrinking budget pie. So does internal audit really deserve special protection? And if it does have to take a share of the pain – which seems… …to be the case for most audit functions – how can heads of internal audit rework their plans so they continue to deliver assurance and value with… …less money? 1 Budget Crunch Storms met his budget cut by losing two front-line audit posts. His internal audit team has three managers, each with his… …or her own audit staff – there were 15 peo- ple in total, nine of whom actually worked on audits. That number has fallen to seven. Baker 100… …“We examined the audit plan for 2009 and considered how we would accomplish our objectives with two fewer staff members,” Storms says. They eventually… …with his audit committee. When he joined the company four years ago, the committee gave him a mandate to identify and risk-rate its audit universe, and…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2008

  Modell zur Visualisierung revisionsspezifischer Potenzialbereiche – mit dem Ziel eines einprägsamen und überzeugenden unternehmensinternen Marketings

  Dr. Michael Schneider, Wolf-Christian Bennecke

  …Immobilien wirtschaft im DIIR und akkreditiert für Quality Assessments. Herr Bennecke ist Group Internal Audit Manager und Risk Manager bei InvoCare Ltd… …., Sydney (Australien). This paper shows a method to improve perception and standing of the internal audit department of any company. It is an extended… …version of a presentation held at the German annual CIA-Conference in May 2008. A comprehensive model is deduced, based on the definition of internal audit… …by the IIA. In addition, well known hard and soft facts are put into context, such as the influence on the system of internal control, audit… …methodology, and the value added to the organisation. The model visualizes potentials raised by the internal audit function as a whole. Stakeholders get a… …sustainable understanding of these potentials by visualizing them e. g. in an annual report. What could make internal marketing of internal audit profession… …facilitates discussions among auditors and auditee. Audited entities may be benchmarked and even ranked according to results of comparable audit activities. 1…

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• eBook-Kapitel aus dem Buch Auditing Payroll

  Payroll System

  DIIR – Deutsches Institut für Interne Revision e. V.

  …and in a few countries – even if SAP is otherwise used. While the audit activities presented here do not replace an IT audit, they may be carried out… …as part of a regular business audit. 3.1 System and Process Security # Description Risks Audit Activities 1 The payroll process and the… …operational requirements. # Description Risks Audit Activities 1 Payroll pro- cessing is done manually (e. g., preparation). The size of the payroll or… …ally/software-supported? How are they being carried out currently? Payroll System 18 # Description Risks Audit Activities 2 Group software is used for pay- roll. •… …factor in the company. The functional and tamper-proof nature of payroll systems is therefore essential. # Description Risks Audit Activities 1 The… …and tax problems. • Auditing system security is usually the responsibility of the IT Audit department or corresponding specialists. • Within the… …scope of the regu- lar audit, the audit can usually only refer to the results of the specialist audit. • Is there a certificate from an authorized… …law, as confidentiality requirements for remuneration data are usually high. # Description Risks Audit Activities 1 Payroll does not have its own… …change positions? Payroll System 20 # Description Risks Audit Activities 4 Access to pay- roll data is managed. Loss or corrup- tion of payroll… …data • List of data access activity dur- ing the audit period, compari- son with the access authoriza- tions. In the case of suspicious data access…

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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

  …need to align the Professional Practices Framework (PPF) of Internal Auditing. In the meantime the Internal Audit has gained in importance due to… …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… …As a consequence, the Internal Audit profession faced higher expectations and new challenges, which increased the need for rules and guidelines for… …perform audit engagements. In order to effectively help the board and the management, it is necessary that the Internal Auditors behave in a professional… …manner. Professionalism provides the basis for trust in the work of the Internal Audit and is distinguished in particular by a high degree of integrity… …regulations which are principle-based and provide mandatory guides for the performance of Internal Audit activities and represent the core of the IPPF. Three… …the characteristics of individuals and organizations which perform Internal Audit activities. The Performance Standards specify the purpose and… …procedures of the Internal Audit. They also contain quality criteria, based upon which the services of the Internal Audit can be assessed. The Attribute… …Standards and the Performance Standards apply to all Internal Audit services. They are supplemented by the Im- plementation Standards, which contain specific… …Standards by specifying approaches, methods and best practice. The guidance refers to global, national and sector- specific aspects, to specific audit…

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• eJournal-Artikel aus "Zeitschrift für Corporate Governance" Ausgabe 5/2015

  ZCG-Nachrichten

  …die weltweite Revisionserhebung „2015 Global Internal Audit Common Body of Knowledge (CBOK)“ eingebunden. So konnte eine Rekordzahl von…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2014

  Buchbesprechungen

  Axel Becker, Dr. Ulrich Hahn

  …the Effectiveness of Internal Audit: A Multi-method and Multi-perspective Study Dissertation, Louvain (Louvain School of Management) 2013. Ohne ISBN…
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2012

  Zusammenarbeit von Interner Revision und Audit Committee im deutschen Corporate Governance-System

  Eine empirische Untersuchung zur Analyse von Struktur und Leistung
  

  Prof. Dr. Marc Eulerich, Dipl.-Kfm. Jochen Theis

  …132 · ZIR 3/12 · Forschung Zusammenarbeit von Interner Revision und Audit Committee im deutschen Corporate Governance-System Eine empirische… …hingewiesen und explizit die Verbindung zwischen Abschlussprüfer, Interner Revision und Audit Committee dargestellt. Ausgehend von diesen Überlegungen… …untersucht der vorliegende Beitrag die Wirkung der Revisionspraxis und Kriterien der Zusammenarbeit zwischen Audit Committee und Interner Revision vor dem… …. Einleitung Nicht erst seit dem Bilanzrechtsmodernisierungsgesetz (BilMoG) ist eine Verbindung des Prüfungsausschusses im Aufsichtsrat (Audit Committee) und der… …Audit Committee kodifiziert, die den Stellenwert der Internen Revision im Gesamtsystem der Corporate Governance belegt. Nach § 107 Abs. 3, Satz 2 AktG… …Kontrollsystems, des Risikomanagementsystems und des internen Revi sionssystems (…) befasst“. Entsprechend führt dies aus Sicht des Audit Com mittee explizit zu… …wird dem Audit Committee somit eine Überwachung aller drei Verteidigungslinien, also des internen Kontroll sys tems, des Risikomanagements und der… …Audit Committee ist gerade im englischsprachigen Raum wesentlicher Gegenstand zahlreicher empirischer Untersu chun gen. Aufgrund der organisatorischen… …dem Management dient und trotz- dem der direkten Überwachung des Audit Committee unterliegt. Im angloamerikanischen Raum haben zahlreiche Untersuchungen… …2 belegt, dass eine enge Zusammenarbeit die Wahrnehmung der gesetzlichen Prüfungs- und Überwachungspflicht des Audit Committees unterstützt und eine…

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