Suchergebnisse

• eJournal-Artikel aus "Zeitschrift für Corporate Governance" Ausgabe 6/2009

  Gefährdungen der Unabhängigkeit des Abschlussprüfers

  – Empirische Befunde einer Befragung von Aufsichtsräten –
  

  Prof. Dr. Roger Meuwissen, Prof. Dr. Reiner Quick

  …. tu-darmstadt.de. 1 Vgl. Leffson, Wirtschaftsprüfung, 4. Aufl. 1988, S. 61. 2 Vgl. Pearson, Auditor Independence Deficiencies & Alleged Audit Failures, Journal of… …repräsentativ für die 70 % 60 % 50 % 40 % 30 % 20 % 10 % 0 % 64,70 % Erhöhte Haftung des Abschlussprüfers 61,08 % 58,75 % 56,85 % Einrichtung eines Audit… …und Beratungshonoraren Beauftragung des AP durch das Audit Committee Abb. 1: Einschätzung der Wirkungsgrade unabhängigkeitsstärkender Maßnahmen 54,58 %… …(Genehmigung von Beratungsleistungen durch den Aufsichtsrat / das audit committee 56,85 %; generelles Beratungsverbot 55,12 %; Veröffentlichung von Prüfungs- und… …, Einrichtung und Einführung von Rechnungslegungsinformations- 6 Vgl. Beck/Frecka/Solomon, A Model of the Market for MAS and Audit Services, Journal of… …, Notwendigkeit, Chancen und Grenzen der Zusammenarbeit von Wirtschaftsprüfer und Aufsichtsrat, WPg 1994 S. 818. 19 Vgl. Lück, Audit Committees, ZfbF 1990 S. 1002… …. 20 Vgl. Lück/Hall, Audit Committees, DB 1984 S. 1942; Wüstemann, Prüfungsausschüsse des Aufsichtsrats, WPg 1971 S. 38. 276 • ZCG 6/09 • Prüfung… …Corporate Accounting and Finance 4/2000 S. 37; Menon/Williams, Former Audit Partners and Abnormal Accruals, Accounting Review 2004 S. 1097… …; Geiger/North/O’Connell, The Auditor-to-Client Revolving Door and Earnings Management, Journal of Accounting, Auditing and Finance 19/2005 S. 5; Lennox, Audit Quality and…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  Auswirkungen der IFRS auf die Interne Revision von Kreditinstituten

  DIIR-Arbeitskreis „Rechnungslegung nach IFRS für Kreditinstitute“

  …Standards und deren Änderung im Blick hat sowie die Abdeckung im zentralen Audit Universum überwacht. Idealerweise ist diese Stelle bei den Prüfern des… …möglicherweise zu „weißen Flecken“ im Audit Universum kommen. Dem kann nur mit einer differenzierten, zentralen Prüfungsplanung, die eine Vollabdeckung sichert… …Informationszwecken bzw. zur detaillierten Festlegung des Prüfungsumfangs im Audit Universum vorgehalten werden (z. B. IT-Applikationen, Organisationseinheiten) geführt… …Standards nicht explizit als Prüffeld im Audit Universum, sondern wird über die vielfältigen produktbezogenen Prüfungsobjekte abgebildet, welchen die jeweils… …umsetzbar. Um in diesen Fällen die Vollständigkeit der IFRS-Regelungen im Prüfungsplan abzudecken, ist eine zentrale Dokumentation, die das Audit Universum… …geht einher mit einer Überprüfung des Audit Universums und einer Neubestimmung von Prüfungsfeldern und -objekten. Im Rahmen der Prüfungsdurchführung sind…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …Unternehmens) Sarens, Gerrit; De Beelde, Ignace; Everaert, Patricia: Internal audit: A comfort provider to the audit committee. In: British Accounting Review 2009… …; Funktionsfähigkeit des Internen Kontrollsystems; joint audit approach; Zusammenarbeit Interne Revision mit dem Abschlussprüfer) Tödtmann, Ulrich; Schauer, Michael: Der…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  Veranstaltungsvorschau für die Zeit vom 1. Januar bis 31. Dezember 2010

  Zusammengestellt von der ZIR-Redaktion

  …08. 03.– 09. 03. 2010 20. 09.– 21. 09. 2010 agens Consulting H. Tenzer P. Rieckmann Prof. Dr. N. O. Angermüller Internal Audit Process 01. 03.– 02. 03… …. 2010 Prof. Dr. V. Peemöller 25. 10.– 26. 10. 2010 Internal Audit Skills 09. 03.– 10. 03. 2010 Prof. Dr. M. Richter 21. 10.– 22. 10. 2010 Budgetierung und… …. 2010 Berichterstattung der Internen Revision Workshop: Standardised Process Audit Tools (ProPeT) Aufbaustufe K. Spanring Prof. Dr. M. Richter 24. 03.–…

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• eBook

  Common Body of Knowledge in Internal Auditing

  A State of the Art in Europe
  

  978-3-503-12410-7

  European Confederation of Institutes of Internal Auditing (ECIIA), Prof. Marco Allegrini, Dr. Giuseppe D’Onza, Dr. Robert Melville, u.a.

  …in internal auditing. You will gain benchmarking information on organizational characteristics, internal audit function and staffing, internal auditing…
• 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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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Function

  European Confederation of Institutes of Internal Auditing

  …37 3 Internal Audit Function In the third section of the questionnaire, all respondents were asked to indicate whether their existed an internal… …audit function in their organization and in case their existed one, the age of this function. Moreover, all respondents were asked to indicate whether a… …specific list of corporate governance and internal audit docu- ments existed in their organization. Finally, all respondents had to indicate their agreement… …with a list of statements related to their internal audit function. Besides, CAEs had to reply to questions regarding their appointment and performance… …eval- uation, their relationship with the audit committee (if there existed an audit com- mittee), how the added value of their internal audit function is… …measured and how the internal audit plan is developed and updated. 3.1. Existence of an Internal Audit Function The Internal Audit Function (IAF) has… …been set up in nearly all the respondents’ companies (overall average: 96%). Table 13: Existence of an Internal Audit Function (%) Country Total… …Spain 256 95.7 Sweden 67 97.0 Switzerland 33 100.0 Turkey 72 91.7 UK & Ireland 281 97.2 Overall Average 2,547 95.8 3 Internal Audit Function 38 When… …comparing all the 21 countries, we notice: • the highest presence of internal audit functions in Germany, Greece, Poland and Switzerland; • the lowest… …presence of internal audit function in Bulgaria, Norway and Turkey. According to Table 14 the largest numbers of respondents work for IAFs that have been in…

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

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …57 4 Internal Audit Staffing In the fourth section of the questionnaire, all respondents were asked to indicate the number of staff members working… …in their internal audit function (per hierarchical level) as well as their average number of training hours over the last 36 months. Be- sides, CAEs… …has to indicate which special incentives they use to hire internal audit professionals, the methods they use to make up for staff vacancies, how they… …com- pensate missing skill sets, the percentage of internal audit activities as well as the specific activities currently outsourced / co-sourced… …7.6 18.8 5.8 41.5 4 Internal Audit Staffing 58 Table 26 shows that the responding internal audit functions have, on average, 42 FTE. Staff members… …(juniors) represent the largest proportion, followed by con- tract audit staff (outsourcing or co-sourcing) and supervisors (seniors). When comparing the… …(13%); • Relocation expenses (10%); • Vehicle provided by organization (10%). Table 27: Special Incentives to Hire Internal Audit Professionals (%)… …of coverage (29%); • Co-sourcing from internal audit service providers (25%); • Borrowing staff from other departments (14%). Norway 12 25.0 8.3 8.3… …Audit Professionals (%) Country To ta l N um be r of R es po nd en ts R el oc at io n ex pe ns es Si gn in g bo nu s St oc… …O th er 4 Internal Audit Staffing 60 A comparison between all 21 European countries reveals (excluding those countries with the number of…

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

  Internal Auditing Standards

  European Confederation of Institutes of Internal Auditing

  …Compliance with the IIA Standards is not appropriate for small organizations (12%); • Inadequate internal audit function staff to comply with the IIA… …Program 85 Table 42 shows that only 23% of the respondents indicate that their internal audit activities have been subject to an internal assessment… …supervision (41%); • Use of checklists / manuals to provide assurance that proper audit processes are followed (38%); • Feedback of the audit customer at the… …end of an audit (36%). Comparing the 21 countries reveals: • a high percentage of verification that the IA function is in compliance with the IIA… …part of the QAIP in Netherlands, Poland, Switzerland and UK & Ireland; • a high percentage of Internal Audit professionals are in compliance with The… …of the QAIP in Belgium, Germany, Spain, Switzerland and UK & Ireland; • a high percentage of feedback from audit customers as part of the QAIP in Bel-… …gium, Czech Republic, Estonia, Netherlands and UK & Ireland; • a high percentage of reviews by other members of the internal audit function as part of…

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

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …91 6 Internal Audit Activities In the sixth section of the questionnaire, all respondents had to indicate the activi- ties performed by their… …internal audit function followed by the evolution in internal audit activities. Next, all respondents were asked to indicate when major differences around… …audit issues are resolved as well as who has primary responsibility for re- porting to senior management and monitoring corrective action. 6.1. Internal… …Audit Activities According to Table 45, the four most common internal audit activities are: • Operational audits (80%) • Internal control testing and… …external audit assistance in Austria, Estonia, Portugal, Spain and Switzerland; • a high percentage of health, safety and environment audits in Cyprus… …, Cyprus, Netherlands, Switzerland and UK & Ireland; 6 Internal Audit Activities 92 • a high percentage of investigations of fraud and irregularities in… …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… …Requirements Control Framework Monitoring and Development Corporate Takeovers / Mergers Enterprise Risk Management Ethics Audits External Audit… ….3 40 .4 52 .4 62 .1 9. 5 38 .0 43 .1 40 .9 18 .9 57 .0 49 .8 6 Internal Audit Activities 94 C ou nt ry Information Technology… …Performance Management Effectiveness Audit Operational Audits Quality / ISO Audits Resource Management and Controls Security Issues Social and…

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