Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 44: Satyam Computer Services (India, 2009)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Beresford, a former chairman of the FASB, the U.S. accounting watchdog. “If you are an audit- ing company and your client says they have USD 1 billion in… …“appropriate audit evidence”. PwC alleg- edly was unaware of Satyam’s inflated financial figures until Ramalinga Raju re- vealed them. Nevertheless, there were… …reports was retrieved from the e-mail box of the CFO, Srinivas Vadlamani, the Bureau of Inves- tigation said. The two PwC auditors who oversaw the audit of… …auditors received an “exorbitant audit fee” several times the market rate. The two auditors were suspended from PwC and jailed in Hyderabad, charged with… …audit and consultancy firm KPMG in New Delhi. “For a long time, many found the subject boring, but that has changed now. We were busy pursuing a… …from carrying out consulting work for the companies they audit. There are numerous listed companies where the advisory arms of the audit firm earn… …York Times, January 8, 2009 Investors raise questions over PwC Satyam audit, Times Online, January 8, 2009 Scandal at Satyam: Truth, Lies and Corporate…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 1/2010

  Externe Quality Assessments in der Internen Revision

  Aktueller Umsetzungsstand, Rahmenbedingungen und Chancen
  

  Hans-Ulrich Westhausen

  …erteilt. 7 IIA (GAIN – Global Audit Information Network): „2009 Annual Quality Assessment Status Survey – Global“, http://www.theiia.org/guidance/quality/… …Global Audit Information Network): „2009 Annual Quality Assessment Status Survey – North America“, http://www. theiia.org/guidance/quality/, Altamonte… …Chancen externer QA’s “External quality assessments provide an opportunity to evaluate the operations of the audit organization against the IIA-Standards… …suggestions for how the audit organization can further strengthen its level of support to the overall company.” [Randall Freides, Vice President Corporate Audit…

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• eBook-Kapitel aus dem Buch Benchmarking in der Internen Revision

  Ziele, Organisation und Aufgaben der Internen Revision

  Dr. Julia Busch

  …, MARCUS (Digitale Ziffern- analyse 2008), S. 3 ff.; HUBER, ERICH/HUBER, FLORIAN (Supporting Audit Software 2006), S. 280 ff.; HUBER, ERICH/HUBER, FLORIAN… …; EUROPEAN CONFEDERATION OF INSTITUTES OF INTERNAL AUDITING (ECIIA) (Internal Audit 2007), S. 23. 823 Vgl. TANSKI, JOACHIM S. (Entwicklungen 2003), S. 91… …sichtsratsausschuss (Audit Committee oder (Bilanz-) Prüfungsausschuss),827 um auch eine Unabhängigkeit gegenüber der Unternehmensleitung zu erreichen.828 In diesem… …(Leitung 2003), S. 560; HOFMANN, ROLF (Prüfungs-Handbuch 2005), S. 133; RANZINGER, CHRISTOPH/BLIES, PETER (Audit Committees 2001), S. 459 f.; TANSKI… …Zusammenarbeit offen lassend RICHTER, MARTIN (Audit Committees 1992), Sp. 78. 829 Vgl. HEIN, GERT (Organisation 2001), S. 213; BÄR-SCHATZMANN, JAKOB HANS…

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• eBook-Kapitel aus dem Buch Integriertes Revisionsmanagement

  Aufbauorganisation

  …des CSA Die Art und Weise der Durchführung des Self Audit ist abhängig von der organisa- torischen Struktur des Unternehmens. Eine zentral geführte… …Frage der Definition des Betrachtungsraumes und des für das Unternehmen definierten „Audit Universe“ sowie des Planungsprozesses. Diese Themen werden in… …den Abschnitten 3.1. und 3.2. erörtert. Dort wird dargelegt, wie Prüfungsobjekte definiert werden, die in ihrer Gesamtheit das Audit Universe bil- den…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2010

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …Revision Head, Stephen W.: Current trends and issues facing internal audit. In: Internal Auditing (USA), Sept./Oct. 2009, S. 3–16. (Management der Internen… …Askelson, Ken; Lanza, Rich; Millar, Peter; Prosch, Marilyn; Sparks, Donald E.: Fraud Prevention and Detection in an Automated World, Global Technology Audit… …Prüfungsausschuss. In: Der Konzern 2009, S. 553–563. (Unternehmensüberwachung; Bilanzrechtsmodernisierungsgesetz; Aufsichtsrat; Audit Committee; geänderte…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 27: Flowtex (Germany, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …to undertake a special audit by some of the lending banks that were unhappy with the figures that had been produced by Flow- tex. KPMG issued a clean… …audit report, but did not conduct a full reconciliation of the actual leased machines against the company records. Instead, they merely pre- sented… …ruled that the failure of the state of Baden-Wuerttemberg’s tax authorities to un- cover the fraud during the audit of Flowtex in 1996 and 1997 did not…

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• eBook-Kapitel aus dem Buch Benchmarking in der Internen Revision

  Relevante Begriffsdefinitionen und terminologische Abgrenzungen

  Dr. Julia Busch

  …(Alternative Konzepte 2002), S. 16 ff.; CLAUSSEN, CARSTEN P./BRÖCKER, NORBERT (Orientierungshilfe 2000), S. 481; LANGENBUCHER, GÜNTHER/BLAUM, ULF (Audit… …Committees 1994), S. 2197; RANZINGER, CHRIS- TOPH/BLIES, PETER (Audit Committees 2001), S. 455. Zu den diversen Anspruchsgruppen vgl. BUDERATH, HUBERTUS… …(Audit Commit- tees 1994), S. 2197; PELTZER, MARTIN/VON WERDER, AXEL (Berliner Initiativkreis 2001), S. 1. 81 RODE, OLIVER (Wechsel 2006), S. 341. 82…

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• 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…

• Interne Revision im öffentlichen Sektor

  …zukunftsfähige IR in der Verwaltung auf der Basis der internationalen Standards dargestellt. Es folgt ein Überblick zum Prüfumfang (Audit Universe) und zum…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 12: Enron (2001)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …might “implode under a series of accounting scandals”. Lay notified the company’s attorneys, Vinson & Elkins, as well as Enron’s audit firm, Arthur… …Andersen, so the matter could be investigated further. October - An Arthur Andersen lawyer reminded a senior audit partner that company policy was not to… …assignment at Enron’s offices. However, it issued unqualified audit opinions on Enron’s financial statements up until the time the company collapsed. As… …called into question. In 2000, Andersen had earned approximately USD 25 million in audit fees from the Enron assignment, and another USD 27 million in… …consulting fees. But while critics raised the longstanding and controversial “scope of services” issue, the size of the audit fees alone was likely to have an… …important impact on the relationship between Enron and Andersen: Enron’s audit fees accounted for roughly 27% of the audit fees of public clients for… …intended to interfere with the federal investigation when the audit firm shredded the Enron work papers. Nevertheless, that decision represented little more… …twelve independent members (most of which had relevant business experience) and only two inside directors. Besides, Enron’s audit committee had more… …auditors on technical accounting questions; nor was it in a position to evaluate the validity of top management representations. The audit committee did… …aftermath The Enron debacle prompted a public outcry to improve financial reporting prac- tices and to strengthen the independent audit function. However…

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