Suchergebnisse

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

  Projektbegleitende Revision in den einzelnen Projektphasen

  DIIR – Deutsches Institut für Interne Revision e. V., Robert Düsterwald, Susanne Fries-Palm, Michael Peis, u.a.
• eJournal-Artikel aus "Risk, Fraud & Compliance" Ausgabe 6/2010

  Der Gesetzesentwurf zum neuen Beschäftigtendatenschutz

  Folgen für Compliance und interne Ermittlungen
  

  RA Tim Wybitul

  …gute Mischung aus Wissensvermittlung und praktischen Erfahrungen.“ R. Herter, BASF IT Services GmbH „Sehr informative Veranstaltung, sehr gute Dozenten…
• eJournal-Artikel aus "Risk, Fraud & Compliance" Ausgabe 1/2010

  Erscheinungsformen und Compliance personenbezogener Bewertungsportale

  Betroffener und Meinungsfreiheit.
  

  Prof. Dr. Felicitas G. Albers

  …interner Normen) unternehmerischen Handelns angesprochen. Bezogen auf den Bereich der Informationstechnik wird die IT-Compliance als Teil der betrieblichen…

• IT-Compliance

  …heutigen regulatorischen Anforderungen an die IT. Das Buch richtet sich daher an alle Leser, die sich mit den Themen IT-Governance und IT-Compliance… …als Modell für IT-Sicherheit, IT-Revision, IT-Risiko-Management wie auch IT- Compliance dienen kann. Kapitel 3 stellt die verschiedenen Treiber der… …Anforderungen ergeben bzw. auch welchen Wertbeitrag IT- Compliance liefert. Die Kapitel 7 bis 9 befassen sich schwerpunktmäßig mit dem Management der… …der (IT-) Compliance unterstützen. Neben verschiedenen Standards oder Rahmenwerken (z. B. CobiT, BSI) werden auch verschiedene Compliance-Management… …werden die IT-Compliance Risiken durch Outsourcing der IT und die daraus resultierenden besonderen Anforderungen besprochen. Das Buch ist aufgrund…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  A Practice Aid for Auditors: Fraud Interviews – An Inquiry Guide

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …practice aid designed to help the audit team to plan and tailor these fraud interviews as required by the international auditing standards. It in- cludes… …all the relevant topics to be covered with suggested questions. It is not meant to be used as a questionnaire, seeking answers to each question in… …monitor operating locations? How does it monitor these locations and what has it found? – Are there locations, business segments, activities or… …fraudulent financial reporting or misappropriation of assets? – Where in your organization would it be the easiest to commit and/or the hardest to detect… …how it believes the internal control structure serves to prevent and detect material misstatements due to fraud? If so, what was reported?… …controls through year-end adjustments or significant unusual transactions? – Does internal audit monitor operating locations? How does it monitor these… …locations and what has it found? – Is internal audit concerned about the integrity (as it may relate to fraudulent financial reporting or misappropriation… …Officer / Chief Ethics Officer – Has the company established an ethics code? If so, how was it introduced? Is it a helpful guidance on ethical… …dilemmas? Does it cover international dimensions? How openly are ethical issues discussed? Is the process of communication effective? – What… …company’s IT internal control? How do you believe the IT internal control structure serves to prevent or detect material misstatements due to fraud? Please…

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

  Internal Auditor – Generalist or Specialist

  Dr. Heinrich Schmelter

  …. ___________________ 73 Dr. Heinrich Schmelter has been working in management functions for 30 years (audit, con- trolling and IT), in the automobile industry. 74… …assigned to it. IT audit usually has employees working in it with very good IT knowledge (mainly computer scien- tists), in purchasing/logistics audit… …. business auditor 2. technical auditor 3. IT auditor 4. special investigator 2 Twelve General and Specific Requirements for Internal Auditors The… …audit methodology 3. Internal control and risk management knowledge 4. Internal audit experience 5. Financial knowledge 6. Technology knowledge 7. IT… …decentralised audits, e.g. in a foreign company or factory, it is also expected that every auditor can report adequately to the local top managers (e.g. factory… …agement specialist knowledge, it also relates to company and process knowledge that is as extensive as possible. While an internal audit beginner… …, thereby formulating best practice process improvement recommendations. It is expected from chief auditors and from internal audit managers that, as… …purchasing, logistics or sales, are also initially sub-optimal. 2.12 Specific IT Knowledge As virtually all of the processes in the companies can now only… …be handled with IT support and personal computers are a matter of course as personal tools, an auditor without good IT knowledge is no longer… …. EXCEL, WORD and POWERPOINT). IT knowledge beyond this, also regarding mainframe computer software, is particularly essential for IT auditors, because…

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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

  …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… …generally quite rightly refer to a significant contribution that it makes to corporate success, because with sufficient resources, it is able to ensure a… …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… …creating added value and improving the business processes. It supports the organisation in the achievement of its targets by assessing the effectiveness of… …ucts also applies to it (cf. Berry/Parasuraman (1999), p. 87). Therefore, custom- ers and functions must also be identified by internal audit, who will… …the same time. With this, a derivation can be made: If it can be proven, with the fulfilment of the objective intended with the quality assessment… …for in- dicators. It is therefore essential for companies and academics to deal more inten- sively with the subject of performance measurement in… …parative partners could be below their performance level) as a sole measuring in- strument, it also raises the difficulty of adequate comparability between… …seqq. and Ziegenfuss (2000), p. 40). When taking a closer look at the indicators mentioned, it is noticeable that the ma- jority of the…

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• IT-Compliance: Sicherheitsfrage Cloud-Computing

  …Anschaffung, Betrieb und Wartung von IT-Systemen) am Markt durchsetzen. Diese Meinung vertritt nicht nur das Bundesamt für Sicherheit in der Informationstechnik…

• IT-Sicherheit in der Telekommunikation

  …. Werden Unternehmensteile zugekauft oder abgestoßen, muss ein besonderes Augenmerk auf die IT gerichtet werden – vor allem bei Zugangsmöglichkeiten…

• Elektronische Langzeitspeicherung und ordnungsmäßige Buchführung

  …Technischen Richtlinie 03125 zur vertrauenswürdigen elektronischen Langzeitspeicherung (TR-VELS) will das Bundesamt für Sicherheit in der Informationstechnik…