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  Global Management Challenges for Internal Auditors

  ECIIA Yearbook of Internal Audit 2010/11
  

  978-3-503-12977-5

  European Confederation of Institutes of Internal Auditing (ECIIA), Neil Baker, Philipp Friebe, Adrián Garrido, u.a.

  …internal audit teams will be crucial. The experts of the ECIIA offer you insights and their knowledge about Internal Audit Standards & Professional Practice… …Framework, Corporate Governance & Risk Management, Internal Audit Practices and the future of Internal Auditing. An excellent overview about recent…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Internal Audit Standards: Everything for Everybody

  Inta Ozolina

  …15 Internal Audit Standards: Everything for Everybody? By Inta Ozolina, Internal auditor (ACCA, CIA) The applicability and scope of IAI… …to the same extent. Namely, whether smaller companies with smaller size internal audit teams should comply with the same scope of Standards and how… …they should do it. We all know that the Standards are extensive, cover most key areas of internal audit profession and work. Even more – the… …least once in five years. And this is where the smaller internal audit teams may face serious challenges or even struggle. There are companies… …where audit teams are significant in size, fully equipped with all the necessary specialists to cover all areas of company business; even more so – many… …bigger teams are divided in compliance and operational auditors. But there are even more companies where internal audit teams are very small in size. The… …the management and owners? I do not think so. Does it make the compliance for smaller audit teams very hard if not impossible to obtain? Yes, it does… …... Even more so, in many companies the management and owners do not appreciate and simply cannot afford huge internal audit teams; the financial crisis has… …also hit many companies all over the world. Also, in many cases of smaller companies and audit teams respectively, the review of overall control… …reduce the amounts of working papers to improve efficiency and effectiveness; often the IA managers (and CAE’s) get their hands dirty during audit…

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  Contribution by Internal Audit to IT Compliance

  Thomas Lohre

  …61 Contribution by Internal Audit to IT Compliance By Thomas Lohre, MBA29 The constant increase in laws, ordinances, norms, standards… …objective of corporate compliance and in IT specifically, IT compliance. Internal audit can make a valuable contribution to this, as it can ob- jectively… …Section 404 of the Sarbanes-Oxley Act. 34 See DCGK (2007). For the effects of the German Corporate Governance Code on the finan- cial statement audit… …Internal Audit to IT Compliance 63 suggestions. Nevertheless listed companies must comply with this code. With the “declaration of compliance”… …organisational, tech- nical and personnel measures. Internal audit should be regarded as part of the bun- dle of measures. 2 Elements and Regulations of IT… …implementation Does a correct licensing policy and licence management exist? Contribution by Internal Audit to IT Compliance 65 Four groups of legal… …description of the four success factors listed below. Contribution by Internal Audit to IT Compliance 67 With this, the preconditions are created for… …sector and to the area of IT. Contribution by Internal Audit to IT Compliance 69 usually led to legal consequences, however, it must also be… …and ensure creditworthiness. 5 Promotion of IT Compliance by Internal Audit When viewed in isolation, the fact that a company has an internal audit… …compliance.48 However in order to show that the internal audit department provides a valuable contribution to IT com- pliance, it will be discussed below, how…

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  Performance Measurement and Controlling of Internal Audit – More Than Just a Measurement Problem

  Dr. Andreas Langer, Andreas Herzig, Prof. Dr. Burkhard Pedell

  …107 Performance Measurement and Controlling of Internal Audit – More Than Just a Measurement Problem By Dr. Andreas Langer, Andreas Herzig… …, Prof. Dr. Burkhard Pedell72 Internal audit must face the challenge of measuring, documenting and communicat- ing its added value. For this purpose… …, the customers and functions of internal audit must first be identified. Significant deficits still exist with performance measure- ment on this basis… …added value of internal audit. Therefore, clear and transparent criteria should be used as a basis for the selection of indicators; relevance, reactivity… …, controllability and output orientation are suitable as basic criteria. The further development of the performance measurement and controlling of internal audit… …internal audit, it is well advised – as well as any other corporate department – to provide evidence that the resources, which it utilises, and the results… …internal processes in inter- nal audit has tended to take place in Anglo-Saxon literature. The question regarding which contribution is provided by internal… …audit to enterprise value and how this can be measured has also been frequently asked, but has not yet been answered very concretely. The debate… …surrounding this issue and relevant application-oriented ap- proaches has lagged behind the importance of this subject until now. In fact, inter- nal audit can… …division in Germany and heads up the Internal Audit and Controls Assurance divisions; Prof. Dr. Burkhard Pedell is a Full Professor of Management Accounting…

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  Audit Marketing

  Dr. Hannes Schuh

  …139 Audit Marketing By Dr. Hannes Schuh89 The esteem in which a company holds its Internal Audit department can be in- creased by… …targeted marketing measures. It is worth considering audit marketing beyond the numerous, mainly process-oriented measures available in the literature and… …applying the logic of marketing. 1 Audit Marketing as a Part of General Marketing As part of the general marketing concept, which refers to the company as… …, the company’s own depart- ments91, audit marketing focuses on Internal Audit Unit’s exchange relationships in the overall organization. Accordingly… …, the key issue for audit marketing is: With which marketing tools can the acceptance and impact of Internal Audit Units be improved in the overall… …organization? On the one hand audit marketing focuses on the position of Internal Audit Unit in the company, while on the other it is also associated with… …marketing activities is not “The Internal Audit Unit is a (very) good department in the company”, but that “The Internal Audit Unit actively adds value to… …the company with high-quality measures!” The audit of the efficiency and to a certain extent the effectiveness of the company's marketing is also a… …part of the audit universe, but this will not be discussed further here. ___________________ 89 Dr. Hannes Schuh is an audit manager in an Austrian… …(Introduction to marketing), p. 3 Schuh 140 2 Examples of the Current Status of Audit Marketing According to the IIA Austria, audit marketing includes92…

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• eBook-Kapitel aus dem Buch Leitfaden zur Prüfung von Projekten

  Audit Universe im Überblick

  DIIR – Deutsches Institut für Interne Revision e. V., Robert Düsterwald, Susanne Fries-Palm, Michael Peis, u.a.

  …27 3 Audit Universe im Überblick 3.1 Prüfgebiete, Prüffelder und Prüfgegenstände Bereits im DIIR Standard Nr. 4 werden die Begriffe „Prüfgebiet“… ….: Systematische Entwicklung eines risikoorientierten Prüfpro- gramms durch die Nutzung der MOPTIC-Methode, ZIR 5/2009. 28 Audit Universe im Überblick stellung… …Projektrevision Das Audit Universe beschreibt die Prüfgebiete und Prüffelder der Projektre- vision. Dabei können auch die Projektphasen berücksichtigt werden… …. Managing Successful Pro- jects with PRINCE2, 2009, S. 307 und 313. 30 Audit Universe im Überblick tenprodukte werden durch das Projektteam nach… …bei einer erstmaligen Prüfung möglichst auch in der aktuellen Phase 32 Audit Universe im Überblick zu prüfen (z. B. Pläne). Wurden sie bereits… …Audit (Prüfung der fachlichen Anforderungen) zugeord- net. Die Prüfung von Projektprodukten unterliegt nicht den Empfehlungen für die Prüfung des… …Prototyp Zwischen- produkte Endprodukt 34 Audit Universe im Überblick 3.3 Unterschiede in den Produktkategorien aus prüferischer Sicht 3.3.1 Prüfung… …notwendig wird. Daher wird empfohlen die fachlichen An- 36 Audit Universe im Überblick forderungen und ihre Umsetzung im Rahmen einer sog… …„Project Audit Universe“ (vgl. Abbildung 4: Matrixmodell des Project Audit Universe).9 Die Struktur des „Project Audit Universe“ ist an die… …modifiziert. Abbildung 4: Matrixmodell des Project Audit Universe 10 Prüfgebiete und Projekt- phasen PROJEKT PHASE I Findung PROJEKT PHASE II Planung…

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  Audit Universe – Prüfgebiete und Prüffelder

  DIIR – Deutsches Institut für Interne Revision e. V., Robert Düsterwald, Susanne Fries-Palm, Michael Peis, u.a.

  …39 4 Audit Universe – Prüfgebiete und Prüffelder Die folgenden Kapitel stellen Beispiele aus der jahrelangen Prüfungspraxis und aus der Sicht… …Darstel- lungen und Informationen der – bislang uneinheitlichen – Projektmanage- ment-Methodologie möglich. In der Matrix des Audit Universe sind… …Kom- munikationsmanagementstrategie. 40 Audit Universe – Prüfgebiete und Prüffelder Ziele Das Ziel einer Projektorganisation ist es, den Rahmen für… …stellt ein besonderes Risiko für den Projekterfolg dar. 42 Audit Universe – Prüfgebiete und Prüffelder Prüfungsansatz Die Untersuchung der… …wurden die entspre- chenden Voraussetzungen geschaffen? 44 Audit Universe – Prüfgebiete und Prüffelder � Sind die Pläne aller einzelnen Teams mit… …Basis für die „Arbeitspakete“ der Projektteams und 46 Audit Universe – Prüfgebiete und Prüffelder Eingangsgröße für die Planung… …geschlossen. 48 Audit Universe – Prüfgebiete und Prüffelder Identifizieren von Änderungen Analysieren der Änderungen Bewerten der Änderungen Planen der… …, Statusbe- richte) � Planungsdokumente, wie Termin- und Ressourcenplan aufgrund von grö- ßeren Änderungen 50 Audit Universe – Prüfgebiete und Prüffelder… …52 Audit Universe – Prüfgebiete und Prüffelder projektspezifischen Entscheidungsprozesses darstellen, zum anderen wichti- ge Einflussgrößen direkt… …werden. 54 Audit Universe – Prüfgebiete und Prüffelder Bei der Prüfung der Kosten selbst sollten folgende Aspekte berücksichtigt werden: �…

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