Suchergebnisse

• eJournal-Artikel aus "Zeitschrift für Corporate Governance" Ausgabe 6/2009

  Ist die Ausrichtung der Vergütungsstruktur auf eine nachhaltige Unternehmensführung mit einer Jahrestantieme vereinbar?

  Ein Diskussionsbeitrag zur Angemessenheit von Managergehältern
  

  Dr. Karl-Friedrich Raible, Wibke Schmidt

• Olaf Schneider soll MAN zukünftig bewahren

• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Personal Background of Respondents

  European Confederation of Institutes of Internal Auditing

  …Turkey 86 75.6 10.5 5.8 8.1 100.0 UK & Ireland 279 41.2 32.6 22.9 3.2 100.0 Overall Average 2,615 60.3 22.6 10.6 6.4 100.0 1 Personal Background of… …, Switzerland and UK & Ireland; Note also the high percentage of non-IIA members in Poland and Portugal. 1.2. Highest Level of Education Overall, one third of… …UK & Ireland. 1.3 Academic Majors 23 N ot e th at p er ce n ta ge s do n ot a dd u p to 1 00 % a s re sp on de n ts c… …20.9 29.9 6.0 100.0 Switzerland 33 45.5 15.2 30.3 6.1 3.0 100.0 Turkey 87 36.8 14.9 28.7 11.5 8.0 100.0 UK & Ireland 281 25.6 28.1 29.2 13.2 3.9 100.0… …internal auditing qualifications in Belgium, Estonia, Germa- ny, Greece, Netherlands, Norway and UK & Ireland; • a high percentage of information systems… …auditing qualifications in Netherlands, Norway, Sweden and UK & Ireland; • a high percentage of government auditing qualifications in Bulgaria, Czech Re-… …percentage of fellowship qualifications in Cyprus, Spain and UK & Ire- land; • a high percentage of certified financial analyst qualifications in Estonia… …66.7 Switzerland 15 73.3 14 71.4 Turkey 29 44.8 29 48.3 UK & Ireland 68 73.5 68 69.1 Overall Average 698 65.2 688 63.1 1 Personal Background of… …erlands, Norway, Switzerland and UK & Ireland; • a high average number of years of expertise in management in Austria, Estonia, Norway, Spain and Sweden… …7.5 7.5 10.1 6.4 Switzerland 6.9 6.7 5.6 7.8 7.0 10.0 6.3 4.3 Turkey 6.2 4.0 6.4 4.9 7.0 6.3 5.3 3.7 UK & Ireland 5.3 4.5 5.8 5.8 6.6 9.0 6.7 6.8…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Organizational Characteristics

  European Confederation of Institutes of Internal Auditing

  …9.1 60.6 9.1 21.2 0.0 0.0 100.0 Turkey 86 4.7 39.5 34.9 7.0 2.3 11.6 100.0 UK & Ireland 280 6.4 30.7 11.1 43.6 5.7 2.5 100.0 Overall Average 2,585 9.1… …governmental organizations in Bulgaria, Czech Republic, Estonia, Finland, Poland, Romania, Sweden and UK & Ireland; • a high percentage of not-for profit… …organizations in Austria, Cyprus, France, Netherlands and UK & Ireland. Table 11: Geographical Location (%) Country To ta l N um be r of R es po nd en… …100.0 Turkey 82 0.0 2.4 6.1 48.8 42.7 100.0 UK & Ireland 281 16.4 2.1 6.4 38.8 36.3 100.0 Overall Average 2,567 5.5 5.8 6.8 34.1 47.8 100.0 2.2… …Republic, Estonia and UK & Ireland; • a high percentage of state/provincial organizations in Austria, Bulgaria, Czech Republic, Poland and Switzerland; •… …organizations in Bulgaria, Czech Republic, Estonia, Poland, Romania, Sweden and UK & Ireland; • a high percentage of financial services companies in Austria… …25.2 20.6 100.0 Sweden 66 43.9 24.2 19.7 12.1 100.0 Switzerland 33 21.2 48.5 18.2 12.1 100.0 Turkey 77 7.8 35.1 28.6 28.6 100.0 UK & Ireland 273 44.7…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Function

  European Confederation of Institutes of Internal Auditing

  …Spain 256 95.7 Sweden 67 97.0 Switzerland 33 100.0 Turkey 72 91.7 UK & Ireland 281 97.2 Overall Average 2,547 95.8 3 Internal Audit Function 38 When… …7.9 100.0 UK & Ireland 235 17.0 24.7 11.5 14.5 8.5 23.8 100.0 Overall Average 2,329 34.0 23.3 11.8 9.0 5.5 16.4 100.0 3.2 Corporate Governance and… …, we notice: • a high percentage of corporate governance codes in Netherlands, Norway, Swit- zerland and UK & Ireland; • a high percentage of long… …term strategic plans in Finland, Norway, Switzerland and UK & Ireland; • a high percentage of audit oversight / committee charters in Belgium, Nether-… …lands, Switzerland and UK & Ireland; • a high percentage of internal audit charters in Belgium, Estonia, Netherlands and Switzerland; • a high… …operating manuals / policy statements in Es- tonia, Netherlands, Switzerland and UK & Ireland; • a high percentage of corporate ethics policies / codes of… …ethics / codes of conduct in Belgium, Netherlands, Norway and UK & Ireland; • a high percentage of annual internal audit plans / rolling audit plans /… …quarterly audit plans in Netherlands, Sweden, Switzerland and UK & Ireland; • a high percentage of long term audit plans (longer than 1 year) in Belgium… …, Czech Republic, Germany and Switzerland; • a high percentage of internal audit risk assessments in Belgium, Netherlands, Switzerland and UK & Ireland… …UK & Ireland 70 12.9 52.9 75.7 64.3 5.7 15.7 Overall Average 759 44.1 55.2 34.4 20.2 1.7 12.1 3 Internal Audit Function 42 When comparing all 21…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Staffing

  European Confederation of Institutes of Internal Auditing

  …2.0 2.2 21.7 Turkey 77 4.3 1.8 4.5 18.0 22.1 2.0 5.6 23.6 UK & Ireland 260 3.0 8.9 11.6 19.0 8.3 4.1 4.8 38.0 Overall Average 2,374 2.4 6.0 10.2 32.6… …28.1 UK & Ireland 69 17.4 1.4 5.8 4.3 14.5 13.0 13.0 Overall Average 766 10.3 4.0 3.7 5.7 9.9 13.1 20.4 Table 27: Special Incentives to Hire Internal… …and Italy; • a high percentage of reduced areas of coverage as a method to make up for staff vacancies in France, Poland, Portugal and UK & Ireland… …of co-sourcing from internal audit service providers as a meth- od to make up for staff vacancies in Belgium, France, Norway, Portugal and UK & Ireland… …sets in Greece, Poland, Portugal, Turkey and UK & Ireland; • a high percentage of borrowing staff from other departments to compensate for missing… …Belgium, Finland, Norway, Switzerland and UK & Ireland; • a high percentage of other methods to compensate for missing skill sets in Bul- garia, Czech… …Sweden 21 4.8 23.8 0.0 14.3 28.6 28.6 33.3 Switzerland 15 0.0 20.0 0.0 6.7 20.0 80.0 6.7 Turkey 32 12.5 9.4 18.8 6.3 12.5 37.5 25.0 UK & Ireland 69 7.2… …33.3 86.7 26.7 6.7 Turkey 32 12.5 18.8 3.1 34.4 12.5 43.8 UK & Ireland 69 14.5 11.6 11.6 63.8 11.6 10.1 Overall Average 766 17.9 6.7 20.1 49.1 13.1 15.8… …UK & Ireland. Table 30: Percentage of Internal Audit Activities Currently Outsourced / Co-Sourced (%) Country Total Number of Respondents 0 – 10… …100.0 Spain 93 80.6 10.8 4.3 4.4 100.0 Sweden 20 65.0 15.0 10.0 10.0 100.0 Switzerland 15 73.3 13.3 6.7 6.7 100.0 Turkey 29 89.7 3.4 0.0 6.9 100.0 UK &…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Auditing Standards

  European Confederation of Institutes of Internal Auditing

  …38 89.5 Spain 254 78.7 Sweden 67 85.1 Switzerland 33 97.0 Turkey 65 66.2 UK & Ireland 279 79.6 Total 2,504 79.5 5 Internal Auditing Standards 76… …12.1 6.1 3.0 3.0 Turkey 80 6.3 13.8 15.0 16.3 16.3 6.3 32.5 23.8 36.3 12.5 6.3 UK & Ireland 259 2.3 5.8 2.7 9.3 19.3 4.2 7.3 9.7 7.3 3.9 15.4 Overall… …Practice Advisories super- seded by local / government regulations or standards in Switzerland, Turkey and UK & Ireland; • a high percentage for compliance… …90.6 93.8 93.8 96.9 93.8 75.0 Turkey 44 88.6 88.6 85.7 65.1 75.0 77.3 74.4 72.1 75.0 72.7 60.0 UK & Ireland 190 80.5 82.6 82.6 72.0 77.5 73.1 77.4 77.0… …Turkey 47 57.4 64.6 63.8 34.8 50.0 54.3 58.7 56.3 61.7 48.9 34.8 UK & Ireland 181 63.0 63.4 66.3 37.4 56.5 51.4 58.4 55.9 61.7 50.0 48.0 Overall average… …76.9 77.5 76.9 75.0 56.8 UK & Ireland 131 72.5 73.8 73.6 68.5 70.2 68.8 67.2 68.7 71.3 69.2 65.9 Overall average 1,338 87.1 87.3 86.3 74.0 82.6 80.9 83.3… …the 21 countries shows: • a high percentage of QAIP currently in place in Belgium, Estonia, Romania, Switzerland and UK & Ireland; • a high percentage… …16.4 100.0 UK & Ireland 235 45.5 18.3 14.0 7.7 14.5 100.0 Overall average 2,123 27.1 21.5 28.8 9.1 13.5 100.0 5.4 Quality Assessment and Improvement… …10.3 0.0 0.0 20.7 13.8 10.3 100.0 Turkey 63 0.0 17.5 6.3 0.0 1.6 65.1 6.3 3.2 100.0 UK & Ireland 235 6.0 33.2 12.8 1.7 2.1 17.4 7.7 19.1 100.0… …high percentage of internal assessments performed within the last 12 months in Belgium, Estonia, Netherlands, Romania Switzerland and UK & Ireland; • a…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …compliance with corporate governance requirements audits in Belgium, Greece, Netherlands, Norway, Switzerland and UK & Ireland; • a high percentage of control… …, Estonia, Finland, France and UK & Ireland; • a high percentage of financial auditing in Austria, Cyprus, Germany, Switzer- land and UK & Ireland; • a… …assessments in Bel- gium, Germany, Sweden, Switzerland and UK & Ireland; • a high percentage of internal control testing / systems evaluations in Belgium… …, Cyprus, Netherlands, Switzerland and UK & Ireland; 6 Internal Audit Activities 92 • a high percentage of investigations of fraud and irregularities in… …, Norway and Switzerland; • a high percentage of management effectiveness audits in Belgium, Czech Re- public, Norway, Sweden and UK & Ireland; • a high… …percentage of operational audits in Belgium, Norway, Sweden and UK & Ireland, • a high percentage of quality / ISO audits in Cyprus, Finland, France, Norway… …and Spain; • a high percentage of involvement in resource management and controls in Aus- tria, Estonia, Finland, Sweden and UK & Ireland; • a high… …percentage of involvement in security issues in Austria, Belgium, Cyprus, Finland, Germany and UK & Ireland; • a high percentage of social and sustainability… …audits in Austria, Germany and Norway; • a high percentage of special projects in Austria, Cyprus, Finland, Germany, Netherlands, Switzerland and UK &… …Ireland; • a high percentage of involvement in technical competency training for auditors in Belgium, Portugal, Switzerland and UK & Ireland. 6.1…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Tools, Skills and Competencies

  European Confederation of Institutes of Internal Auditing

  …1.86 2.23 1.59 3.10 Switzerland 3.25 1.53 2.41 2.75 2.39 1.97 2.47 3.13 Turkey 3.83 1.91 2.91 3.18 2.84 2.66 3.12 3.39 UK & Ireland 2.84 1.88 2.28 2.45… …4.00 1.91 1.72 1.42 Switzerland 2.56 3.97 2.53 2.06 4.03 2.63 2.44 1.97 Turkey 2.48 4.18 2.25 1.78 3.21 3.04 1.66 2.04 UK & Ireland 1.96 4.22 1.97 1.36… …, Romania, Spain and Switzerland; • a high current use of risk based audit planning in Estonia, Germany, Sweden, Switzerland and UK & Ireland; • a high… …Sweden 3.58 1.93 2.93 3.19 2.21 2.86 1.85 3.49 Switzerland 3.64 2.14 2.83 3.33 2.67 2.59 2.81 3.63 Turkey 4.21 2.46 3.40 4.33 3.64 3.59 3.80 4.05 UK &… …2.55 4.17 2.93 2.36 4.33 2.97 2.79 2.07 Turkey 3.10 4.35 3.11 2.57 4.13 3.54 2.89 3.03 UK & Ireland 2.30 4.35 2.41 1.67 4.32 2.69 2.14 2.08 Overall… …: The five most important behavioural skills for audit staff are: • Confidentiality (74%), except in Bulgaria, Sweden and UK & Ireland. • Objectivity… …Finland, Portugal and Turkey; • Objectivity (45%), except in Estonia, Finland and UK & Ireland; • Staff management (45%), except in Estonia, Finland and… …, Portugal and Sweden; • Objectivity (62%), except in Sweden, Switzerland and UK & Ireland; • Governance and ethics sensitivity (57%), except in Cyprus… …, Turkey and UK & Ireland. 7 Tools, Skills and Competencies 114 N ot e th at o n ly C A E s re sp on de d to th is q u es ti on… …Bulgaria, Finland and UK & Ireland; • Problem identification and solution (33%), except in Austria, Estonia and Greece; • Keeping up to date with…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Emerging Issues

  European Confederation of Institutes of Internal Auditing

  …75.0 9.6 17.3 34.6 42.3 13.5 48.1 17.3 Switzerland 32 56.3 12.5 6.3 25.0 65.6 28.1 45.2 6.3 Turkey 58 51.7 36.2 27.6 46.6 58.6 32.8 63.2 27.6 UK &… …18.8 28.1 53.1 12.5 40.6 25.0 78.1 9.4 Turkey 55.2 36.2 17.5 36.8 50.9 35.1 34.5 51.7 56.4 30.9 UK & Ireland 26.9 44.4 45.6 26.0 65.1 17.9 68.3 18.1… …codes in Estonia, Greece, Switzerland and UK & Ireland; • a high percentage for organizations implementing a knowledge management system in Bulgaria… …, Estonia, Greece and Romania; • a high percentage for IAFs Providing training to Audit Committee members in Greece, Norway, Romania and UK & Ireland; • a… …high percentage of IAFs assuming a role in the integrity of financial reporting in Cyprus, Spain, Turkey and UK & Ireland; • a high percentage of IAFs… …placing more emphasis on assurance than consulting services in Netherlands, Norway, Romania and UK & Ireland. 8.2. Changes in the Role of the Internal… …Turkey; • a high expected increase in the role of the IAF in governance in Romania, Swe- den, Turkey and UK & Ireland, • a high expected increase in… …21.9 21.9 Turkey 61 55.7 14.8 90.0 0.0 78.3 5.0 50.0 18.3 55.7 13.1 UK & Ireland 228 32.9 21.9 82.4 2.6 72.7 1.3 36.3 16.4 28.6 25.1 Overall Average… …UK & Ireland 219 25.1 34.7 30.7 27.1 79.5 14.3 25.5 32.7 Overall Average 1,939 20.1 35.7 26.6 34.9 50.9 32.9 19.6 34.5 8.2 Changes in the Role of… …18.8 3.1 12.5 Turkey 40.4 45.6 20.7 46.6 45.6 28.1 8.6 32.8 10.7 33.9 UK & Ireland 46.2 29.1 47.7 18.0 38.6 15.7 8.3 16.7 13.6 27.1 Overall Average…

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