Suchergebnisse

• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …; Bezugsgruppen; Unterstützung durch das Audit Committee) Ruud, Flemming; Friebe, Philipp; Isufi, Shqiponja: Entwicklungen in der Internen und der Externen Revision… …Informationsbeschaffung; Risikoanalyse; Hinzuziehung von Spezialisten; Aufbau von Netzwerken) Rezaee, Zabihollah: The Importance of Internal Audit Opinions. In: Internal… …; Stewart, Jenny: External auditors’ reliance on internal audit: the impact of sourcing arrangements and consulting activities. In: Accounting and Finance… …Skaerbaek, Peter: Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer… …audit workpaper error knowledge and its relationship with workpaper review performance. In: Accounting & Finance 2010, S. 663–683. (Prüferverhalten… …; Corporate Governance; Verhältnis Gesamtaufsichtsrat zum Prüfungsausschuss; zwingende Bildung von Prüfungsausschüssen?; Aufgaben des Audit Committee…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2010

  Veranstaltungsvorschau für die Zeit vom 1. Januar bis 31. Dezember 2011

  Zusammengestellt von der ZIR-Redaktion

  …(„Basel III“) Aufbaustufe 07. 03.– 08. 03. 2011 06. 09.– 07. 09. 2011 Internal Audit Process 07. 03.– 08. 03. 2011 31. 10.– 01. 11. 2011 Internal Audit…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 1: McKesson & Robbins (1938)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …conducting audit tests. Finally, the auditing profession adopted two standards that are still followed today (see WSJ June 30, 1999): – The physical… …independently confirmed by contacting a sample of the parties who allegedly owe the money. When accepting the audit of McKesson & Robbins in 1925, the… …reforms that helped, rather than hurt, the profession. The changes in audit procedures that followed the fraud improved audit quality. Perhaps…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Types of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …disclosed during the audit – Reporting of fixed assets at inflated values with phony valuations to support them – Inflating the value of fixed assets by… …re- corded ones because there is no audit trail. – Failure to record liabilities/expenses (e.g., a multi-million dollar judgment against the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  The Warning Signs of Fraud

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …(monitoring of management, internal control components) – Ineffective board of directors or audit committee oversight over the financial reporting process… …or small group without compensating controls – Ineffective internal audit department – Management and internal auditors exhibiting a… …turnover rates of accounting, internal audit, compliance, or IT staff – No clear separation of duties – Inadequate system of authorization and approval of… …attention to details – No signs of personal ethics; undisclosed conflicts of interest – Using several different audit firms over time; frequent changes in… …Undue demands on the auditor, such as unreasonable time constraints regard- ing the completion of the audit or the issuance of the auditor’s report –… …to people or information or the ability to communicate effectively with the board of directors or audit committee – Domineering management behaviour… …the audit engagement – Management lying to the auditor or being overly evasive in response to audit inquiries; reluctance to provide auditor with… …difficult-to-audit transactions; one or a few specific transactions that have a material effect on the financial statements – New client with no prior audit history… …: Consideration of Fraud in a Financial Statement Audit, October 2002 AICPA: Management Override of Internal Controls: The Achilles’ Heel of Fraud Prevention… …Consider Fraud in an Audit of Financial Statements, February 2004 Krambia-Kapardis, Maria: Enhancing the Auditor’s Fraud Detection Ability –…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 2: ZZZZ Best Company (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …year’s audit. When auditors of Ernst & Whinney repeatedly insisted on seeing a ZZZZ Best restoration job, Minkow and his associates attempted to… …convincing show, and the auditors gave ZZZZ Best a clean audit opinion. Ernst & Whinney was among the parties most vilified for their role in the scandal… …insured and to the restorer. – Before allowing auditors to visit a bogus restoration project, ZZZZ Best insisted that the audit firm sign a… …audience for being overly willing to accept weak forms of audit evi- dence. By 2002, he paid back all of his victims, mostly institutional investors…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 3: Crazy Eddie (1987)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …risky. – The accounting firm had allegedly “lowballed” to obtain Crazy Eddie as an audit client, realizing that it could make up for any lost audit… …relationships to his major suppliers to closer audit scrutiny. The suppliers were dependent on Antar, what provided a significant incentive to cooperate in the…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 4: MiniScribe (1989)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …audit firm participated in the conspiracy by falsely certifying the company’s financial statements. Coopers & Lybrand denied any wrongdoing, but in a… …. Moreover, MiniScribe’s audit committee usually met only twice a year and never challenged management’s financial representations. In August 1994, Q.T…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 5: Phar-Mor (1992)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …day-to-day management all reported to Mickey Monus.” Until fall 1991, there was no internal audit department, and as in many such companies, the board was… …partner-in-charge of the Phar-Mor audit, had previously been criticized for exceeding audit budgets and therefore was under pressure to carefully control audit…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 6: Bausch & Lomb (1994)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Lomb audit team began an internal investigation. By the autumn of 1994, they uncovered an elaborate scheme at the division’s Hong Kong offices to boost…