Um die sowohl von Bilanzskandalen als auch der Finanzkrise aufgedeckten Schwächen in der Corporate Governance rechtzeitig unternehmensintern aufzudecken, soll als eine mögliche Lösung die Interne Revision als prozessunabhängige Prüfungsinstitution die im Rahmen der Governance und des...

Die zum Jahressteuergesetz 2009 veröffentlichten aufsichtsrechtlichen Anforderungen stellen die Leasing-Branche vor neue Herausforderungen. Neben formellen Vorgaben nehmen qualitative Anforderungen an eine ordnungsgemäße Geschäftsorganisation an Bedeutung zu. Im Fokus steht eine an den...

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is committed in companies is often considered insignificant and no preventive measures are taken which would minimize the possibility of its occurrence. Often, companies also do not have...

The purpose of the article is to analyze the relevance of the audit in minimizing the risk of fraud. The methodology of the research: literature analysis, internal audit research and questionnaires for the selected group of companies were carried out for the purpose of the article. The result:...

Mergers are transactions of great importance, not only for organizations involved, but for many stakeholders. Success or failure of such enterprises may have consequences enormous for the shareholders of an organization, creditors, employees, competitors and community. Empirical evidence...

Internal audit provides through its tasks reasonable assurance that decisions implemented and on-going objectives are under control. Internal audit has passed from a simple check to a role in assisting management in order to have better control over operations, thus the internal audit function...

Purpose: The main Purpose: of this research is to figure out the most effective determinants that play a vital role in enhancing the effectiveness of the internal Sharīʿah audit in the Islamic banking industry. Design/methodology/approach This paper reviews the existing literature to build...

In a highly intertwined and connected business environment, globalized layout planning can be an effective way for enterprises to expand their market. Nevertheless, conflicts and contradictions always exist between parent and subsidiary enterprises; if they are in different countries, these...

The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function)...