Suchergebnisse

• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …von Projektmanagementverfahren) Foth, Michael; Schreiber, Ottokar: Datenschutz im Unternehmen, Teil 3: Ansprache an den bDSB. In: PRev Revisionspraxis… …an die Überwachung des IKS; Überwachungsmethoden; Auswirkungen auf die Interne Revision) Krammig, Peter; Rietzke, Christof: Prüfung des Datenschutzes… …, Stuttgart 2008, S. 199–211. (Management der Internen Revisionsabteilung; Anspruch und Erwartungen an die Interne Revision; Entwicklungstendenzen; Kunden- und… …; Prüfungen von Investitionen und Vergaben; Korruptionsprävention; Anforderungen an die kommunale Rechnungsprüfung; Risikofrüherkennungssystem) Diekhaus, Berta…

  Alle Treffer im Inhalt anzeigen
• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 6/2009

  Veranstaltungsvorschau für die Zeit vom 1. Januar bis 31. Dezember 2010

  Zusammengestellt von der ZIR-Redaktion

  …den 09. 09.– 10. 09. 2010 A. Kämper-Laube Punkt bringen! Auf die richtige Information kommt es an! 14. 10.– 15. 10. 2010 A. Kämper-Laube Seminare… …Revision der Mindestanforde- 20.05.– 21.05.2010 Prof. Dr. D. Wohlert rungen an das Betreiben von Kreditgeschäften der Kreditinstitute (MaRisk, Fokus… …Kreditgeschäfte) Revision der Mindestanforderun- 30.08.– 31.08.2010 Prof. Dr. D. Wohlert gen an das Betreiben von Handelsgeschäften der Kredit institute (MaRisk… …an das Risikomanagement für Versicherer (MaRisk VA) Führungskräfteseminare Einführung in das Systemische Denken und Handeln Sensible Punkte aus der…

  Alle Treffer im Inhalt anzeigen
• eBook

  Common Body of Knowledge in Internal Auditing

  A State of the Art in Europe
  

  978-3-503-12410-7

  European Confederation of Institutes of Internal Auditing (ECIIA), Prof. Marco Allegrini, Dr. Giuseppe D’Onza, Dr. Robert Melville, u.a.
• eBook

  Prüfungsleitfaden Fraud in Versicherungen

  Dolose Handlungen erkennen und bekämpfen
  

  978-3-503-12403-9

  Arbeitskreis "Interne Revision in der Versicherungswirtschaft", DIIR – Deutsches Institut für Interne Revision e. V.
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Personal Background of Respondents

  European Confederation of Institutes of Internal Auditing

  …of R es po nd en ts Se co nd ar y B ac he lo r in B us in es s B ac he lo r ot he r th an B us in es s M as te r in… …B us in es s M as te r ot he r th an B us in es s D oc to ra l D eg re e O th er To ta l A us tr ia 94 23 .4 8. 5 2. 1 38… ….4 22 .4 4. 1 12 .4 10 0 .0 Es to ni a 15 0 .0 20 .0 26 .7 26 .7 26 .7 0 .0 0 .0 10 0 .0 Fi nl an d 43 11 .6 11 .6 0 .0 55 .8 18… ….6 2. 3 0 .0 10 0 .0 Fr an ce 26 8 2. 6 7. 5 5. 2 51 .5 27 .6 3. 4 2. 2 10 0 .0 G er m an y 14 6 7. 5 29 .5 3. 4 45 .2 8. 2 5… …10 0 .0 N et he rl an ds 11 3 0 .9 5. 3 4. 4 55 .8 20 .4 8. 8 4. 4 10 0 .0 N or w ay 45 4. 4 13 .3 6. 7 57 .8 13 .3 0 .0 4. 4… ….0 R om an ia 41 2. 4 24 .4 17 .1 22 .0 34 .1 0 .0 0 .0 10 0 .0 Sp ai n 25 7 1. 6 40 .5 19 .5 27 .6 7. 4 2. 7 0 .8 10 0 .0 Sw ed… …0 .0 27 .6 39 .1 13 .8 18 .4 1. 1 0 .0 10 0 .0 U K & Ir el an d 28 1 22 .4 19 .9 20 .3 19 .6 13 .2 1. 4 3. 2 10 0 .0 O ve ra… …comparing the 21 countries, we notice: • a high percentage of respondents with an accounting major in Belgium, Cyprus, Finland, France, Norway, Poland… …, Portugal, Spain, Sweden and Switzerland; • a high percentage of respondents with an auditing major in Cyprus, Netherlands, Norway, Portugal and Spain; • a… …high percentage of respondents with a computer science major in Finland, France, Poland, Switzerland; • a high percentage of respondents with an…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Organizational Characteristics

  European Confederation of Institutes of Internal Auditing

  …nm en t N ot -fo r- pr of it O rg an iz at io n O th er To ta l Austria 91 16.5 16.5 31.9 22.0 11.0 2.2 100.0 Belgium 102 7.8 42.2… …. Industry Classification Overall, there is more or less an equal spread over all four industries; financial serv- ice companies are best represented whereas… …C om pa ni es N on -fi na nc ia l Se rv ic es C om pa ni es M an uf ac tu ri ng C om pa ni es To ta l Austria 85…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Function

  European Confederation of Institutes of Internal Auditing

  …37 3 Internal Audit Function In the third section of the questionnaire, all respondents were asked to indicate whether their existed an internal… …eval- uation, their relationship with the audit committee (if there existed an audit com- mittee), how the added value of their internal audit function is… …measured and how the internal audit plan is developed and updated. 3.1. Existence of an Internal Audit Function The Internal Audit Function (IAF) has… …been set up in nearly all the respondents’ companies (overall average: 96%). Table 13: Existence of an Internal Audit Function (%) Country Total… …r of R es po nd en ts 0- 5 Ye ar s 5- 10 Y ea rs 11 -1 5Y ea rs 16 -2 0 Ye ar s 21 -2 5 Ye ar s M or e th an 2 5… …ar k al l t h at a pp ly . Ta bl e 15 : C or po ra te G ov er na nc e an d In te rn al A ud it D oc um en ts (% ) C ou… …46 .7 73 .3 53 .3 86 .7 40 .0 80 .0 Fi nl an d 43 58 .1 86 .0 37 .2 69 .8 46 .5 46 .5 55 .8 83 .7 27 .9 60 .5 Fr an ce 28 1 34 .9… …65 .1 49 .8 78 .3 74 .7 53 .4 64 .4 86 .8 35 .9 65 .1 G er m an y 15 7 43 .9 66 .9 35 .0 68 .2 34 .4 71 .3 51 .6 77 .1 57 .3 69… ….9 78 .1 32 .2 63 .6 N et he rl an ds 11 3 65 .5 76 .1 63 .7 84 .1 69 .0 75 .2 84 .1 92 .9 55 .8 81 .4 N or w ay 45 64 .4 88 .9… …al 13 6 33 .8 48 .5 39 .7 54 .4 47 .8 44 .1 54 .4 78 .7 24 .3 54 .4 R om an ia 72 15 .3 37 .5 13 .9 43 .1 29 .2 36 .1 40 .3 43 .1…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …Country To ta l N um be r of R es po nd en ts C A E M an ag er s Su pe rv is or s St af f Ex te rn al A ud ito rs C on tr ac t A… …er at ed r is es V eh ic le p ro vi de d by o rg an iz at io n Tr an sp or ta tio n al lo w an ce O th er Austria 56… …k op tio ns A cc el er at ed r is es V eh ic le p ro vi de d by o rg an iz at io n Tr an sp or ta tio n al lo w an ce… …high percentage of CAEs expecting an increase in the proportion of outsourced / co-sourced internal audit activities in Belgium, Portugal and Spain; •… ….9 Fi nl an d 42 0 .0 2. 4 0 .0 4. 8 4. 8 4. 8 2. 4 0 .0 2. 4 0 .0 31 .0 9. 5 11 .9 Fr an ce 25 2 1. 2 1. 6 1. 2 1. 6 1. 2 8… …. 3 1. 6 1. 2 15 .1 2. 8 32 .1 7. 1 10 .7 G er m an y 12 7 0 .0 0 .8 3. 1 0 .8 0 .0 1. 6 0 .8 0 .0 0 .0 4. 7 4. 7 3. 1 2. 4 G… …. 3 0 .2 1. 6 1. 8 7. 7 6. 8 7. 5 N et he rl an ds 99 0 .0 2. 0 0 .0 2. 0 0 .0 7. 1 0 .0 0 .0 10 .1 4. 0 34 .3 5. 1 8. 1 N or… …1. 2 3. 5 8. 1 30 .2 19 .8 16 .3 Po rt ug al 11 9 0 .0 0 .8 0 .0 0 .8 0 .8 2. 5 0 .8 0 .0 5. 0 2. 5 31 .1 0 .8 5. 0 R om an… ….3 3. 9 31 .2 5. 2 7. 8 U K & Ir el an d 25 3 1. 6 1. 2 1. 2 1. 6 1. 2 2. 8 1. 6 2. 8 10 .7 3. 2 19 .0 4. 0 9. 5 O ve ra ll… …19 .5 Es to ni a 14 .3 0 .0 7. 1 14 .3 0 .0 14 .3 42 .9 14 .3 7. 1 21 .4 7. 1 35 .7 57 .1 Fi nl an d 11 .9 11 .9 0 .0 2. 4 7…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Auditing Standards

  European Confederation of Institutes of Internal Auditing

  …mark all that apply. Table 37: Reasons for not using the IIA Standards (%) Country To ta l N um be r of r es po nd en ts St an da rd s or… …P ra ct ic e A dv is or ie s ar e to o co m pl ex N ot a pp ro pr ia te fo r s m al l o rg an iz at io ns To o co st… …ly to c om pl y To o tim e co ns um in g Su pe rs ed ed b y lo ca l / g ov er nm en t re gu la tio ns o r st an da rd… …s N ot a pp ro pr ia te fo r m y in du st ry C om pl ia nc e no t s up po rt ed by m an ag em en t/ bo ar d N ot p… …er ce iv ed a s ad di ng v al ue by m an ag em en t / b oa rd In ad eq ua te In te rn al A ud it Fu nc tio n st af f… …Pr of ic ie nc y an d D ue P ro fe ss io na l C ar e 13 00 - Q ua lit y A ss ur an ce a nd Im pr ov em en t 20 00 -… …M an ag in g th e In te rn al A ud it A ct iv ity 21 00 - N at ur e of w or k 22 00 - En ga ge m en t P la nn in g… …es s 26 00 - R es ol ut io n of M an ag em en t’s A cc ep ta nc e of R is ks Austria 52 86.5 90.4 90.4 58.8 90.2 78.0 80.4… …ut ho ri ty a nd R es po ns ib ili ty 11 00 - In de pe nd en ce a nd O bj ec tiv ity 12 00 - Pr of ic ie nc y an d… …D ue Pr of es si on al C ar e 13 00 - Q ua lit y A ss ur an ce a nd Im pr ov em en t 20 00 - M an ag in g th e…

  Alle Treffer im Inhalt anzeigen
• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  ….9 50 .0 0 .0 57 .1 64 .3 57 .1 28 .6 35 .7 57 .1 Fi nl an d 42 26 .2 50 .0 59 .5 73 .8 9. 5 35 .7 47 .6 40 .5 23 .8 52 .4 57 .1… …Fr an ce 25 2 19 .4 36 .1 48 .8 52 .4 7. 5 48 .4 43 .7 20 .6 23 .8 52 .0 44 .0 G er m an y 12 7 43 .4 42 .5 49 .6 74 .0 10 .2 34… ….6 46 .6 59 .8 69 .8 11 .8 43 .2 51 .1 42 .0 20 .2 62 .0 53 .0 N et he rl an ds 99 22 .2 54 .5 76 .8 70 .7 14 .1 39 .4 41 .4 51… …om an ia 64 10 .9 25 .0 28 .1 26 .6 4. 7 28 .1 37 .5 4. 7 7. 8 12 .5 26 .6 Sp ai n 23 8 16 .4 37 .4 45 .8 69 .7 16 .4 39 .5 36 .6… …46 .8 U K & Ir el an d 25 3 23 .3 36 .8 67 .2 70 .4 7. 5 37 .2 37 .9 43 .9 26 .5 75 .5 54 .5 O ve ra ll A ve ra ge 2, 46 6 22… …57 .1 50 .0 57 .1 78 .6 7. 1 50 .0 28 .6 21 .4 35 .7 14 .3 Fi nl an d 52 .4 73 .8 57 .1 47 .6 54 .8 81 .0 21 .4 50 .0 54 .8 23 .8… …47 .6 35 .7 Fr an ce 42 .5 77 .8 59 .5 14 .3 51 .6 75 .4 21 .0 29 .0 35 .3 26 .6 31 .0 35 .7 G er m an y 65 .4 77 .2 75 .6 29 .9… …It al y 41 .8 72 .0 58 .9 22 .0 40 .5 80 .5 10 .5 18 .0 27 .7 11 .8 32 .0 47 .5 N et he rl an ds 51 .5 89 .9 66 .7 29 .3 44 .4 88… …27 .7 20 .2 30 .3 52 .1 R om an ia 20 .3 42 .2 20 .3 18 .8 31 .3 42 .2 10 .9 18 .8 14 .1 10 .9 10 .9 25 .0 Sp ai n 37 .8 84 .5 76… …29 .9 68 .8 6. 5 28 .6 22 .1 23 .4 22 .1 32 .5 U K & Ir el an d 58 .9 90 .5 68 .4 34 .0 60 .9 89 .3 17 .0 42 .3 46 .2 26 .1 58…

  Alle Treffer im Inhalt anzeigen