Suchergebnisse

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

  Organizational Characteristics

  European Confederation of Institutes of Internal Auditing

  …nm en t N ot -fo r- pr of it O rg an iz at io n O th er To ta l Austria 91 16.5 16.5 31.9 22.0 11.0 2.2 100.0 Belgium 102 7.8 42.2…
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Function

  European Confederation of Institutes of Internal Auditing

  …ar k al l t h at a pp ly . Ta bl e 15 : C or po ra te G ov er na nc e an d In te rn al A ud it D oc um en ts (% ) C ou… ….4 G re ec e 78 50 .0 48 .7 39 .7 69 .2 50 .0 56 .4 52 .6 76 .9 30 .8 50 .0 It al y 49 4 53 .0 52 .0 42 .7 54 .9 67 .0 55 .1 77… …Country To ta l N um be r of R es po nd en ts C ha ir pe rs on o f th e B oa rd C hi ef E xe cu tiv e O ff ic er A ud it… …A ud it C om m itt ee Se ni or M an ag em en t A ud ite e Su pe rv is or pe ri od ic al ly Pe er s / Su bo rd in… …question 21 (cf. Table 18) that their company has an audit committee. It is notable that for those responding companies with an audit committee, 88% of the… …Internal Audit Function (31%); • Customer / auditee surveys from audited departments (29%). It has to be marked that 35% of respondents state that they… …l au di to rs o n th e In te rn al B ud ge t t o ac tu al a ud it ho ur s C yc le ti m e fr om e nt ra nc e co nf… …er en ce to d ra ft r ep or t N um be r of m aj or a ud it fin di ng s O th er N o fo rm al m ea su re m en t of va… …C on su lta tio n w ith di vi si on al o r bu si ne ss h ea ds R eq ue st s fr om m an ag em en t A ud it C om m… …on gl y A gr ee Ta bl e 25 : O pi ni on o n th e In te rn al A ud it St at us (m ea ns ) C ou nt ry a b c d e f g h i j…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …ud it St af f Su pp or t S ta ff To ta l Austria 82 1.2 2.0 4.2 5.9 4.3 2.3 2.5 8.5 Belgium 92 2.8 9.3 9.7 60.6 2.2 8.5 2.8 66.3 Bulgaria 61… …om o th er de pa rt m en ts C o- so ur ci ng fr om in te rn al a ud it se rv ic e p ro vi de rs N o va ca nc ie s… …re ec e 73 2. 7 0 .0 2. 7 2. 7 0 .0 2. 7 2. 7 1. 4 24 .7 6. 8 32 .9 11 .0 11 .0 It al y 44 0 0 .7 0 .9 0 .5 1. 1 1. 1 3. 4 2… ….4 1. 4 4. 1 1. 4 11 .0 24 .7 It al y 1. 4 2. 7 0 .5 1. 1 0 .2 2. 0 6. 4 7. 0 0 .9 1. 6 0 .9 2. 7 15 .9 N et he rl an ds 5… …3. 1 2. 4 3. 1 16 .5 12 .6 8. 7 G re ec e 73 1. 4 8. 2 1. 4 5. 5 4. 1 5. 5 6. 8 1. 4 8. 2 6. 8 8. 2 6. 8 6. 8 It al y 44 0 1… …4. 1 5. 5 4. 1 1. 4 15 .1 6. 8 It al y 2. 5 2. 5 2. 5 1. 8 2. 0 2. 7 3. 0 1. 4 1. 4 3. 0 0 .7 3. 9 3. 9 N et he rl an ds 4. 0…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Auditing Standards

  European Confederation of Institutes of Internal Auditing

  …er ce iv ed a s ad di ng v al ue by m an ag em en t / b oa rd In ad eq ua te In te rn al A ud it Fu nc tio n st af f… …M an ag in g th e In te rn al A ud it A ct iv ity 21 00 - N at ur e of w or k 22 00 - En ga ge m en t P la nn in g… …Acceptance of Risks) in Austria, Cyprus, Czech Republic, Greece and Turkey. It is shown in Table 39 that for all IIA Standards, the level of full compliance… …In te rn al A ud it A ct iv ity 21 00 - N at ur e of w or k 22 00 - En ga ge m en t P la nn in g 23 00 - Pe rf or m… …on al C ar e 13 00 - Q ua lit y A ss ur an ce a nd Im pr ov em en t 20 00 - M an ag in g th e In te rn al A ud it… …ta nd ar ds C om pl ia nc e w ith n on -I IA s ta nd ar ds or co de s In te rn al a ud it pr of es si on al s ar e in… …ge m en t s up er vi si on Fe ed ba ck fr om a ud it cu st om er s at th e en d of a n au di t R ev ie w s by o th er…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …Internal Audit Activities 93 Ta bl e 45 : A ct iv iti es P er fo rm ed b y th e In te rn al A ud it Fu nc tio n (% ) C ou nt ry… ….6 25 .2 51 .2 13 .4 71 .7 66 .1 G re ec e 73 27 .4 58 .9 64 .4 61 .6 16 .4 27 .4 38 .4 13 .7 17 .8 47 .9 28 .8 It al y 44 0 13… …It al y 41 .8 72 .0 58 .9 22 .0 40 .5 80 .5 10 .5 18 .0 27 .7 11 .8 32 .0 47 .5 N et he rl an ds 51 .5 89 .9 66 .7 29 .3 44 .4 88… …management audits in Estonia; 6 Internal Audit Activities 96 Ta bl e 46 : Ev ol ut io n of In te rn al A ud it A ct iv iti es (% ) C ou… …12 .9 16 .3 19 .9 18 .0 13 .7 9. 1 8. 2 7. 2 It al y 28 .1 26 .8 24 .7 6. 6 10 .2 12 .1 14 .1 12 .9 12 .8 5. 8 4. 5 4. 8 N et he… …. 0 4. 5 4. 9 It al y 6. 1 9. 7 10 .8 5. 6 5. 9 7. 2 25 .5 22 .1 21 .8 1. 5 2. 1 2. 6 N et he rl an ds 2. 8 5. 9 7. 8 11 .1 12 .1… …r of R es po nd en ts A ud ite e / C lie nt C A E In te rn al A ud it M an ag er B ot h In te rn al A ud it M an…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Tools, Skills and Competencies

  European Confederation of Institutes of Internal Auditing

  …pu te r A ss is te d A ud it Te ch ni qu es C on tin uo us / r ea l- tim e au di tin g C on tr ol S el f A ss es sm en t… …Tools, Skills and Competencies 106 It is worth mentioning that for all audit tools, there is an expected increase in the use. The tools with the highest… …B en ch m ar ki ng C om pu te r A ss is te d A ud it Te ch ni qu es C on tin uo us / r ea l-t im e au di tin g C on tr ol… …In te rp er so na l s ki lls A ud it st af f Se ni or M gr C A E A ud it st af f Se ni or M gr C A E A ud it st af f Se ni or… …M gr C A E A ud it st af f Se ni or M gr C A E A us tr ia 46 82 .6 78 .3 60 .9 80 .4 13 .0 39 .1 30 .4 37 .0 6. 5 19 .6 28 .3… …38 .9 G re ec e 12 75 .0 66 .7 66 .7 83 .3 16 .7 41 .7 25 .0 16 .7 16 .7 16 .7 25 .0 50 .0 25 .0 25 .0 25 .0 41 .7 It al y 10 7… …es ti on . C ou nt ry Le ad er sh ip O bj ec tiv ity R el at io ns hi p bu ild in g St af f m an ag em en t A ud it st af f Se… …ni or M gr C A E A ud it st af f Se ni or M gr C A E A ud it st af f Se ni or M gr C A E A ud it st af f Se ni or M gr C A E… ….0 0 .0 33 .3 16 .7 33 .3 It al y 3. 7 15 .9 49 .5 77 .6 65 .4 54 .2 51 .4 65 .4 31 .8 25 .2 37 .4 52 .3 1. 9 26 .2 53 .3 54 .2… …ag em en t A ud it st af f Se ni or M gr C A E A ud it st af f Se ni or M gr C A E A ud it st af f Se ni or M gr C A E A…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Emerging Issues

  European Confederation of Institutes of Internal Auditing

  …Globalization Intellectual property and knowledge assessment IT management assessment C ur re nt ly h av e a ro le Li ke ly to h av e a ro… …(51%); • IT management assessment (45%); Country Risk management Strategic frameworks Currently have a role Likely to have a role in the next 3… …Turkey; • a high involvement of IAFs in IT management assessment in Bulgaria, Estonia, Sweden and Turkey; • a high involvement of IAFs in knowledge…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Prüfungsleitfaden Fraud in Versicherungen

  Risikomatrizen für nicht-versicherungstechnische Bereiche

  Arbeitskreis „Revision in der Versicherungswirtschaft“ des DIIR – Deutsches Institut für Interne Revision e. V.

  …gs sä tz e, B es ta n ds - da te n M it ar be it er - be tr u g 10 2 P rü fu n g de r A u sz ah lu n ge n au f A n za h… …it im at io n en /V ol lm ac h - te n d u rc h S tü ck el u n g vo n Z ah lu n ge n u n te rh al b de r V ol lm ac h ts… …u n g 10 4 P rü fu n g vo n h oh en A u sz ah - lu n ge n a u f or dn u n gs ge m äß e L eg it im at io n A u sz ah - lu… …te n ve rs u s M it ar be it er - ko n te n N am en s- ve rg le ic h 22 Risikomatrizen für nicht-versicherungstechnische… …z w is ch en d en Z ei te n d u rc h ge fü h rt er G es ch äf ts vo rf äl le b zw . A n m el de ze it en a m S ys… …te m m it d en A n w es en h ei ts ze it en (a u to m at is ch e Z ei te rf as - su n g) G gf . A bg le ic h m it… …n m it d em D at u m d er E rs tf re ig ab e 11 1 V er gl ei ch d es B es te ll da tu m s u n d de s B ez ah ld at… …u n g L og -D at ei en 11 3 P rü fu n g de s V or h an de n se in s vo n N u tz er n m it m eh re re n B en u tz er… …em er k u n g U n ge re ch t- fe rt ig te B ea u ft ra - gu n g 20 1 E rm it tl u n g ge ri n ge r A n za h l B u ch u… …n ge n m it h oh en B et rä ge n S ac h ko n te n de s R ec h n u n gs - w es en s u n d K os te n - st el le n…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Prüfungsleitfaden Fraud in Versicherungen

  Checkliste für die Prüfung doloser Handlungen

  Arbeitskreis „Revision in der Versicherungswirtschaft“ des DIIR – Deutsches Institut für Interne Revision e. V.

  …n F ac h be re ic h ( zu n äc h st ) ke in e w ei te re n A kt iv it ät en 1- 2 � D efi n it io n P rü fu n gs u m fa n… …D ok u m en ta ti on so ll te d ah er la u fe n d u n d st et s ze it n ah ge pfl eg t w er de n . Z u r V er m ei du… …r im V er zu g S of or tm as sn ah m en e in le it en ! � S ow ei t zw ec kd ie n li ch u n te r W ah ru n g de r n… …tu n g de r E rk en n tn is se � A bs ti m m u n g w ei te re s V or ge h en u n te r de m A sp ek t ar be it sr ec h… …tl ic h er F ri st en � P er so n al ab te il u n g u n d gg f. A rb ei ts - re ch tl er im m er d an n f rü h ze it ig… …ft en is t � A ch tu n g: m it d em E rl an ge n d er K en n tn is ü be r de n S on de rf al l u n d de n T ät er… …A n la u f ar be it sr ec h tl ic h er F ri st en v er m ei de n – e tw a de r 14 -T ag e- F ri st f ü r fr is tl os… …2- 1 31 -2 � O pt io n al : G es pr äc h (e ) m it Z ie lp er so n (e n ) vo rb er ei te n ( A 31 -4 ) � S or gf äl ti ge… …ss el f ü r de n G es pr äc h se rf ol g 31 -3 � O pt io n al : G es pr äc h (e ) m it Z ie lp er so n (e n ) fü h re n… …sr ei ch en d, w en n „ 7 W “ be an tw or te t w er de n k ön n en : „ W er h at w an n , w o, w as , w ie , w om it…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Anforderungen an die Interne Revision

  Berufsgrundsätze der Internen Revision – Ethik, Moral, Verantwortung.

  Prof. Dr. Prof. h.c. Dr. h.c. Wolfgang Lück

  …: „Internal Auditing is an independent, objective assurance and consulting acti- vity designed to add value and improve an organization’s operations. It helps… …value and improve an organization’s opera- tions. It helps an organization ac- complish its objectives by bringing a systematic, disciplined approach… …for the profession of inter- nal auditing, founded as it is on the trust placed in its objective assuran- ce about risk management, control… …particular con- duct is not mentioned in the Rules of Conduct does not prevent it from being unacceptable or discreditable, and therefore, the member…

  Alle Treffer im Inhalt anzeigen