Grundlagen zu IT-Risiken und zum IT-Risikomanagementprozess -- Grundlagen zur Messung von IT-Risiken und Entwicklung von methodenbezogenen Beurteilungskriterien -- Darstellung und methodenkritische Beurteilung von Indikatoransätzen und statistischen / versicherungsmathematischen Ansätzen --...

This paper proposes two comparisons: the ethical level of French CPA and French auditors of airworthiness certification; their respective ethics level and their abilities to reveal errors. With this end in view, we used the Defining Issue Test method and technical scenarios. On the one hand,...

Speculates on whether companies are obtaining value for money from technology, as IT spending consumers a considerable portion of both the balance sheet and the annual operating budget. Shows how to figure out whether a company is getting its money’s worth out of its investment in technology,...

The article defines the public sector, contending that concepts, techniques and models applicable here are also applicable in the private sector. Operational auditing and internal control within a dual accounting system are advocated. The article ends with a brief account of public sector...

Technical specifications may not in themselves guarantee that a customer’s requirements will be consistently met, if there happen to be any deficiencies in the specifications or in the organizational system designed to produce the product or service. It was in this context that the...

Recently, corporations have been confronted with a number of global environmental challenges such as global warming, acid rain, depletion of atural resources, waste management, green consumerism and pollution prevention. There is growing pressure to deliver products and services which are...

Evidence points to the need for a coherent, well‐communicated manufacturing strategy which establishes the best possible link between the competitive needs of the business and what needs to be done at the operational level in order to provide the business with a sustainable advantage over the...