Aktuelle News - Wissenswertes rund um das Thema Interne Revision
2012 05 15
Five Dilemmas Every Internal Auditor Will Face
As I have commented on numerous occasions, internal auditing can be a rewarding profession for those who enjoy making a difference in their organization. However, as with any profession, it is not without its challenges. New internal auditors often become frustrated when …
2012 05 15
A Ten Step Guide to Implementing SAP’s New Security Recommendations
SAP issued a revamped version of the whitepaper Secure Configuration of SAP Netweaver Application Server using ABAP, which is rapidly becoming the de-facto standard for securing the technical components of SAP. According to SAP, the guidance provided in the whitepaper is intended to help customers protect “ABAP systems against unauthorized access within the corporate network”. In fact, many of the recommendations can also be used to protect SAP systems against remote attacks originating outside such a network. These attacks are targeted at the technical components of SAP Netweaver that are responsible for managing user authentication, authorization, encryption, passwords and system interfaces, as well as underlying databases and operating systems. Breaches in these components can enable attackers to take complete control of an SAP environment.
2012 05 14
Rolle der Mitarbeiter bei forensischen Prüfungen
Dürfen sich Mitarbeiter auf ein Aussageverweigerungsrecht berufen, wenn sie von internen Ermittlungen betroffen sind? Was ist ein Zeugenbeistand, und wer bekommt ihn? Welche Rolle hat die Redepflicht des Revisionsleiters, die in der Überarbeitung der Standards für die Berufliche Praxis der Internen Revision jetzt neu vorgesehen ist?
2012 05 14
Top skills sought from new internal audit staff reflect new priorities
The top five skills sought from new internal audit staff reflect expanding priorities for the profession, according to a recent study.
Accounting and financial skills no longer are the sole focus of many internal auditor job descriptions, according to “The Pulse of the Profession” report by The Institute of Internal Auditors (IIA). Instead, the semiannual report indicates companies are looking for more critical thinking, communication and tech savvy from internal auditors.
Risikofaktor digitale Steuerprüfung (CFOworld)
Aus besagter Studie geht außerdem hervor, dass die Daten, trotz des hohen Aufwands der Digitalisierung, in der Regel nicht für interne Zwecke verwendet werden: Etwa 30 Prozent der Unternehmen geben, auch im Controlling oder der internen Revision auf ...
Geldwäsche verhindern (CFOworld)
Sämtliche Überwachung durch den Geldwäschebeauftragten erfolgen unabhängig von den Pflichten der internen Revision. Der Beauftragte und die interne Revision können allerdings gleichzeitig ihrer Arbeit nachgehen. Sofern erwünscht, können die Arbeiten ...
2012 03 30
A High-performance Audit Function
Key traits can drive significant competitive benefits and separate the best internal audit departments from the rest.
Creating a highly effective internal audit function can be challenging for many organizations. But companies that invest the appropriate time and resources to ...
2012 03 30
The Audit Universe
Conventional wisdom and common practice have resulted in the development of the … drum roll please … audit universe — the starting point for internal audit plan development. The audit universe is the sandbox in which internal auditors play. It represents all things (lines of business, subsidiaries, alliances, and processes) that are considered “auditable” by internal audit teams. It is a big list, and we measure coverage against this list. Math can get a little tricky, but we forge forward nonetheless.
2012 03 29
Auditing Governance Processes
Internal auditors should strongly consider a risk based approach to audits of governance.
Should internal audit departments audit governance processes? Can they assess board operations effectively? Isn’t that the responsibility of the board itself, generally through a governance committee? Are auditors sufficiently independent, since they ...
2012 03 29
Raising Internal Audit’s Potential
By becoming a partner with the business, auditors can leverage their expertise to help the organization improve its operations.
