Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  A Practice Aid for Auditors: Fraud Interviews – An Inquiry Guide

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …. These cases were well beyond the scope of a traditional audit. Nevertheless, auditors have to be more aggressive in order to detect fraud. They have to… …plan and perform every audit with an increased focus on professional scepticism in gathering and evaluat- ing audit evidence. All members of the audit… …team have to be motivated to think about how and where fraud might occur. They have to conduct the audit with a mindset that recognizes the possibility… …that fraud could be present, regardless of any past experience with the audit client and regardless of the belief about manage- ment’s honesty and… …practice aid designed to help the audit team to plan and tailor these fraud interviews as required by the international auditing standards. It in- cludes… …– As you are probably aware, CPAs today are required to assess the risk of fraud in the audit of every company, not just yours. Therefore, we need to… …report to? – Has management reported to the audit committee on the process for identify- ing and responding to the risk of fraud? Has management reported… …the Audit Committee – How does the audit committee communicate with management its views about business practices and ethical behaviour? How would… …such instances to the board? If so, what was the response? – Does the audit committee have knowledge of any actual fraud or suspected fraud… …, analysts, regulators, suppliers or others? Appendix: Practice Aids 300 – Do employees have a direct channel to the audit committee? Are such chan-…

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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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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2026

  Aus der Arbeit des DIIR

  …DIIRintern Aus der Arbeit des DIIR Aus der Arbeit des DIIR DIIR-Revisionsstandard Nr. 3: Anpassung an die Global Internal Audit Standards Das… …Audit Standards zum großen Teil nicht mehr durch die seit 2017 verwendeten Kriterien zur Qualitätsbeurteilung abgebildet wurden. Zudem mussten neue… …Begriffe der Global Internal Audit Standards berücksichtigt werden. Der wesentliche Unterschied zum bisherigen, im Jahr 2017 veröffentlichten Standard ist… …ausgezeichnet: • Dr. Vanessa López Kasper: „Evolution of Internal Auditing: Studies on the Internal Audit Function’s Role as a Trusted Advisor and its Use of… …Fernhochschule) • Elisabeth Dewaldt: „Development of a Theory-Based Ethics Framework and Checklist for Internal Audit“ Aktueller Stand zu den Topical Requirements… …and Automa- tion by the Internal Audit Function Transform the Internal Audit Process in Financial Institutions?“ (Mas terarbeit; Norbert Gittfried…

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• eBook

  Auditing Payroll

  A Support Guide for Auditing Payroll Processing
  

  978-3-503-23720-3

  DIIR - Arbeitskreis "Revision Personalmanagement und Interne Dienstleistungen", DIIR – Deutsches Institut für Interne Revision e. V.

  …companies. The purpose of this guide is to present a comprehensive audit checklist, enabling internal auditors to select specific topics and activities that… …meet their risk-related audit requirements.…
• 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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• 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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• 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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• 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…