Showing 1 - 10 of 355
Ziel der Arbeit ist die Entwicklung eines qualitätsorientierten Beschreibungsmodells für Nutzungsszenarien in E-Publishing und E-Learning. Wichtige Trends wie die Transparenz und Offenheit von Formaten, Strukturen und Prozessen werden einbezogen (Open...-Bewegung), ebenso die Frage nach...
Persistent link: https://www.econbiz.de/10009475320
Bei b?rsennotierten Aktiengesellschaften ist im Rahmen der Abschlusspr?fung die Erf?llung der Vorstandsverpflichtung nach ? 91 Abs. 2 AktG zu beurteilen. Der Anwendungsbereich der Vorstandsverpflichtung in ? 91 Abs. 2 AktG umfasst nicht nur das Risikofr?herkennungssystem, sondern erstreckt sich...
Persistent link: https://www.econbiz.de/10009481005
Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission...
Persistent link: https://www.econbiz.de/10009437903
We examine changes in internal auditing during the time of the Enron and WorldCom disasters and the related legislative and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal that internal audit budgets, staffing levels, meetings...
Persistent link: https://www.econbiz.de/10009459081
Nowdays, the business development of company depend on the advanced information technology awned by company and the skill of human resources in apply the technology. Hospital is a health care institution in addition state or private owned business unit with two role, i.e as social agent and as...
Persistent link: https://www.econbiz.de/10009464422
Rinkos sąlygomis kiekviena įmonė siekia užimti ir išlaikyti geriausią rinkos dalį. Viena iš priemonių tai pasiekti – efektyvi įmonės vidaus kontrolė. Stiprėjant konkurencijai, sparčiai plėtojantis ir keičiantis technologijoms, taip pat sudėtingėjant verslo projektams bei...
Persistent link: https://www.econbiz.de/10009478715
This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and audit fee model data are acquired from...
Persistent link: https://www.econbiz.de/10009483463
Business process design is primarily driven by process improvement objectives. However, the role of control objectives stemming from regulations and standards is becoming increasingly important for businesses in light of recent events that led to some of the largest scandals in corporate...
Persistent link: https://www.econbiz.de/10009447896
This dissertation investigates two research questions arising from the regulation of internal controls required by Sarbanes-Oxley Act of 2002 (SOX). The first research question asks whether better internal controls can enhance firm performance? To address this question, the relation between...
Persistent link: https://www.econbiz.de/10009450838
Purpose – This paper aims to compare and contrast the career experiences and development needs of British and Australian quality managers. Design/methodology/approach – The results of a postal survey of the careers of British quality managers are compared with Australian quality managers...
Persistent link: https://www.econbiz.de/10009483848