Suchergebnisse

• eBook-Kapitel aus dem Buch Wettbewerbsvorteil Risikomanagement

  Management von Reputationsrisiken bei Markenartiklern: Synergien durch Prävention

  Dr. Christian Wicenec

  …243 DR. CHRISTIAN WICENEC Management von Reputationsrisiken bei Markenartiklern: Synergien durch Prävention 1 Einleitung Die Verknüpfung… …Langfristprä- vention von Reputationsrisiken eignet sich insbesondere das Issues Management, dem durch einen integrativen Ansatz des Reputationsschutzes ein… …von potenziellen Negativthemen formt das Issues Management zu einem neuen serviceorientierten System der „Early Issue Prevention“ (EIP) und stellt… …Issues Management letztlich der Unternehmens- kommunikation beratend zur Seite. Die Vorgehensweise und die Erfahrungen bei der Entwicklung und Umsetzung… …Stakeholder verbunden ist. Deshalb lässt sich kein „Reputationskredit“ erarbeiten: Ein Unternehmensverhalten, Kaiser, Management / Verfasserkorrektur 2 /… …trägt die Definition eines Issues Rechnung, wie sie vom Issues Management Council in den USA erarbeitet wurde. Demnach handelt es sich um „eine Lücke… …zwischen den eigenen Aktionen und den Erwartungen der Stakeholder“, die durch Issues Management geschlossen werden soll.1 ___________________ 1 Crane… …, Theresa Yancey: What is Issues Management?, Clarification of Terms, http://www.issuemanagement.org/documents/im_details.html#clarification%20of%20terms… …, Leesburg 2006. Kaiser, Management / Verfasserkorrektur 2 / 19.1.2007 Management von Reputationsrisiken bei Markenartiklern: Synergien durch Prävention… …245 3 Das etwas andere Issues Management: EIP Folgt man dieser Definition, so ergibt sich fast zwangsläufig eine erheblich erwei- terte Sichtweise…

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• eBook-Kapitel aus dem Buch IFRS-Bilanzierungspraxis

  Annäherung an das Thema und Forschungsgegenstand

  Dr. Christian Zwirner

  …zuletzt we- gen des bilanzpolitischen und bewusst vom Management eingesetzten Instrumentariums – gerade nicht als kapitalmarkt-, sondern als…
• eBook-Kapitel aus dem Buch IFRS-Bilanzierungspraxis

  Grundlagen der Abgrenzung latenter Steuern nach IFRS

  Dr. Christian Zwirner

  …HOFFMANN, WOLF-DIETER (Steuerabgrenzung 2006), Rn. 37; KIRSCH, HANNO (Informations- management 2005), S. 95 ff. 2244 Vgl. MARTEN, KAI-UWE/WEISER…
• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  Introduction

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …Corporate Gov- ernance activities do we have in Europe? Which role should Internal Audit play in that context? With this background, the Management Board… …responsibility of the members of the Board of management. A link to what extent a good and efficient Inter- nal Audit Function can on the one hand support the… …Management and the Board of Directors in reaching its objectives with respect to good Corporate Governance and on the other hand help the statutory auditor… …assurance with the regards to the effectiveness of risk management and the internal control system. • • 1 Introduction…

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• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  Results of the Survey

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …Corporate Govern- ance.” According to them, Corporate Governance “involves a set of relation- ships between a company’s management, its board, its… …objec- tives […] and provide incentives for the board and management to pursue objectives that are in the interest of the company and […]” all stakehold-… …other hand surprisingly uniform, though, concerning the rights, responsibilities and obligations of Management and the stakeholders. The distinction… …a Board of Management and a Supervi- sory Board overseeing the actions of the Board of Management (German, Austria and a number of Eastern European… …executives of the company, the Board of Management must comprise non-executive directors, e. g. from employees or shareholders. In addition, there must be… …responsible for advising and supervising the Board of Management as well as for ap- pointing and dismissing its members, it effectively has the final word in… …. This requires its members to be independent of Management and at the same time to be sufficiently skilled to judge the quality of the Board’s work… …have the possibility to sue Management in some countries (e. g. in Germany). However, shareholders do not only have rights, but also obligations: espe-… …same auditor that gives the year-end approval and increases their reporting requirements (e. g. including a risk management statement in Germany or in… …management responsibilities related to risk man- agement, governance and control. This view is shared by the IIA Czech Republic. IIA Belgium thought CG should…

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• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  State of the art Internal Audit

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …systematic, disciplined approach to evaluate and improve the effective- ness of risk management, control, and governance processes (Corporate Governance)… …the effectiveness of risk management, the internal control system and the simultaneous contribution to correct Corporate Governance practice. Since… …ologies The practice to work with strategic risks to generate legitimate audit as- signments The idea of extending activities towards management audits… …audit function and the way to manage it Potential of process standardisation Management of communication interfaces • • • • • • • • • • • 3 State of… …following business units and on a functional level (Finance, HR, Procurement, IT etc.) since management and auditee ex- pect the auditor to display a… …Relationship of Internal Audit with other Stakeholders of CG Internal Audit is part of a network of different management functions and has to distinguish its… …mittees with the following objectives: to better manage accounting and management risk, to ensure the necessary independence required of the auditor, to… …Organisation 26 3.1.3 Skill set and Training Adherence to Internal Audit principles provides sound Internal Audit results that impact management decision… …International Standards) a certain level of specialisation while keeping a generalist view on things relevant soft skills like management, communication… …, recognised across the world. The IIA-UK & Ireland offers the Advanced Diploma in Internal Audit and Management (MIIA), which addresses the specific needs of…

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• eBook-Kapitel aus dem Buch The Role of Internal Audit in Corporate Governance in Europe

  Proposals for the Role of Internal Audit in Corporate Governance in Europe

  European Confederation of Institutes of Internal Auditing (ECIIA)

  …for Inter- nal Audit in the context of Corporate Governance. 4.1 Supporting an Effective Enterprise Risk Management Internal Audit should provide… …audit committees and boards of directors with assurance of the effectiveness of processes and over the reporting and management of key risks. Morevover… …, Internal Auditors should assist both management and the audit committee and board of directors by evaluating and recommending improvements on the adequacy… …Governance policies as well as compliance with laws and regulations need to be monitored by the management. The Internal Audit Function provides ob- jective… …effective or advising board and management on how to improve anti- fraud programs. Internal audits should give the same priority applied in the ERM. The… …improved, and should solicit employee input in that regard. Specific benchmarks and standards for Corporate Governance and management processes should be… …internal audit in Corporate Governance, emphasis should be placed particularly on the capability of internal audit to provide assurance to management and… …identification and assessment, management and communication processes, and the provision of timely advice to man- agement and the board). To accomplish these… …Govern- ance. 4.5 Forming a supporting role in Executive Board tasks Inclusion of management as one of the cornerstones of Corporate Govern- ance… …recognizes the strong influence of management in setting the overall tone for governance. Therefore, the Internal Audit Function interacts with management by…

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• eBook-Kapitel aus dem Buch Rechtliche Grundlagen des Risikomanagements

  Einführung in die rechtlichen Grundlagen des Risikomanagements

  Dr. Manuel Lorenz

  …Sarbanes-Oxley Acts anpassen. Damit kommt ihm auch eine exterritoriale Wirkung zu. Nach Sec. 404 des Sarbanes-Oxley Act (Management Assessment of Internatio- nal…
• eBook-Kapitel aus dem Buch Rechtliche Grundlagen des Risikomanagements

  Anforderungen des Deutschen Corporate Governance Kodexes (DCGK) an das Risikomanagement

  Frank Romeike

  …II. Anforderungen des Deutschen Corporate Governance Kodexes (DCGK) an das Risikomanagement Frank Romeike, RiskNET GmbH, Risk Management… …hat. Ein angemessenes Risiko- management ist ebenso Bestandteil der Sorgfaltspflichten eines Vorstandes oder GmbH-Geschäftsführers. Im Falle einer… …Kern geht es bei Corporate Governance auch um wertorientierte Unternehmens- führung und -kontrolle. In diesem Kontext hat das Risk Management in den… …liches Risiko für die Unternehmen und zunehmend auch für das Management; ® hält dieses Risiko und die in Folge auftretende Haftung für zum Teil vermeidbar…

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• eBook-Kapitel aus dem Buch Rechtliche Grundlagen des Risikomanagements

  Standards im Risikomanagement

  Dr. Peter Winter

  …Deutschland noch keine nationale RM-Norm, sodass auch eine Zertifizierung, vergleichbar zu Qualitäts- und Umwelt- management, bislang nicht möglich ist. Derzeit… …RiskManagement –Guidelines for principles and im- plementation of risk management), die voraussichtlich 2008 veröffentlicht werden wird. Ebenso bestehen bislang… …existieren seit längerem risikobezogene Ansätze, wie z. B. Total Quality Management, Industrial Engineering oder fehler- freie Produktion.21 Der Standard JIS Q… …durch die Leitung. · Das Management von Ressourcen: Ermittlung und Bereitstellung von Ressour- cen zur Aufrechterhaltung und Verbesserung des RM…

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