Suchergebnisse

• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 30: Lernout & Hauspie Speech Products (Belgium, 2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …co-founders, resigned as co- chairmen, and trading of L&H stock was suspended. On November 29, 2000, the company filed for bankruptcy protection after an…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 43: Sanyo Electric (Japan, 2007)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Electric Co. struggled with heavy financial losses as it faced a brutally competitive pricing market for many of its products. These products (including…
• eBook-Kapitel aus dem Buch Accounting Fraud

  Fraud Theories

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …has any chance of controlling. Nevertheless, fraud-fighters should also focus on the incentives and pressures motivating fraud as well as on the…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Company Culture is Worth the Cost

  Sergey Martynov

  …is achieved at plant “E” Salary level Degree of satisfaction achieved with the system of financial incentives Co m pa ny A Co m pa ny B… …Co m pa ny C Co m pa ny D In the company in which the primary social needs of the employees are satisfied to the greatest extend, the… …level Degree of satisfaction achieved with the system of financial incentives Co m pa ny A Co m pa ny B Co m pa ny C Co m pa ny D… …culture 8- 10 high level of company culture Co m pa ny A Co m pa ny B B Co m pa ny A B Co m pa ny B Co m pa ny C B Co m pa… …ny DB Co m pa ny EB Production plan output in the last for six months 2009 Degree of staff satisfaction with primary social needs 1- 4,9… …low level of company culture 5- 7,9 average level of company culture 8- 10 high level of company culture Co m pa ny A Co m pa ny B B Co m… …pa ny A B Co m pa ny B Co m pa ny C B Co m pa ny DB Co m pa ny EB Figure 4: Company culture and production plan The…

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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  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… …, controllability and output orientation are suitable as basic criteria. The further development of the performance measurement and controlling of internal audit… …generated with these are in an economically beneficial proportion to one another. So far, an exten- sive methodological debate regarding the controlling of… …between theory and practice regarding the subject of performance measurement and controlling are of key importance in this regard. The following article… …demonstrates the required development and outlines perspectives for performance measurement and controlling of internal audit. 2 Necessity of Planning and… …Controlling the Target Contribution of Internal Audit Planning and controlling aim to base the solving of decision problems (cf. Schweitzer (2001), p. 21)… …process. Internal audit also inevitably encounters business and controlling decisions, if it intends to contribute to the corporate objectives. It requires… …appropri- ate information for planning and controlling its target contribution, which portrays its own performance and makes it controllable on this basis… …. The conceptual implementation of performance measurement and controlling (also referred to as performance management) has already been debated very… …performance measurement and controlling, which is adapted to the service performed by internal audit, has only taken place to a very minor extent so far (this…

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• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Internal Auditor – Generalist or Specialist

  Dr. Heinrich Schmelter

  …technical auditors. Finance-oriented auditors, who primarily work in the areas of treasury, accounting and controlling, or also in human resources, should…
• eBook-Kapitel aus dem Buch Global Management Challenges for Internal Auditors

  Audit Marketing

  Dr. Hannes Schuh

  …concerning risk management systems, internal control systems condensed view of systems and their potential; audit system Co n te n t o f i n…
• eBook-Kapitel aus dem Buch Leitfaden zur Prüfung von Projekten

  Audit Universe – Prüfgebiete und Prüffelder

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

  …. Prüfgegenstände � Kostenmanagementplan: Prozess- und Kontrolldokumentation für das Kostenmanagement und das Controlling � Kostenplan: Gesamtkosten des… …verschiedene Aggregationsebenen umfassen (Vor- stand, Lenkungsausschuss, Controlling, Projektteam). Wichtig ist dabei, dass alle Berichte eine einheitliche…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2010

  Inhalt/Impressum

  …: www.diir.de Verlag: Erich Schmidt Verlag GmbH & Co. KG Genthiner Straße 30 G, 10785 Berlin Telefon (0 30) 25 00 85-0, Telefax (0 30) 25 00 85-305 E-Mail… …: ESV@ESVmedien.de Internet: www.ESV.info Vertrieb: Erich Schmidt Verlag GmbH & Co. KG Genthiner Straße 30 G, 10785 Berlin Postfach 30 42 40, 10724 Berlin Telefon (0… …höhere Gewalt oder Streik. Preise für gebundene Ausgaben frü herer Jahrgänge auf Anfrage. Anzeigen: Erich Schmidt Verlag GmbH & Co. KG Paosostraße 7, 81243…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 5/2010

  Standard „Sonderuntersuchung“

  Dr. Matthias Kopetzky