Home > Society & social sciences > Education > History of education > Generische Methode zur standardisierten Geschäftsprozessmodellierung von Internen Kontrollsystemen (IKS): Systematische Darstellung als Orientierung für die praktische Anwendung
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Generische Methode zur standardisierten Geschäftsprozessmodellierung von Internen Kontrollsystemen (IKS): Systematische Darstellung als Orientierung für die praktische Anwendung

Generische Methode zur standardisierten Geschäftsprozessmodellierung von Internen Kontrollsystemen (IKS): Systematische Darstellung als Orientierung für die praktische Anwendung

          
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About the Book

Aufgrund der Wirtschaftsskandale von Enron und Worldcom wie auch Parmalat und zahlreichen weiteren Unternehmen bestand Handlungsbedarf zur Sicherung einer ordnungsgemäßen Finanzberichterstattung. Deshalb wurde in verschiedenen nationalen und internationalen Gesetzen ein internes Kontrollsystem (IKS) vorgeschrieben. Das interne Kontrollsystem sieht prozessbezogene Steuerungs- und Überwachungsmaßnahmen in einem Unternehmen vor. Die Identifizierung der Risiken, die Etablierung der entgegenwirkenden Kontrollen und die Verknüpfung mit den betroffenen Geschäftsprozessen stellen einen wesentlichen Bestandteil des internen Kontrollsystems dar. Eine sorgfältige IKS-Prozess-Dokumentation leistet sowohl zur Transparenz und Nachvollziehbarkeit des IKS als auch zum Nachweis der Wirksamkeit einen wesentlichen Beitrag. Infolge steigender Komplexität der Geschäftsprozesse bei gleichzeitiger Anforderung an die Flexibilität liegt die Notwendigkeit einer Standardisierung bei der Geschäftsprozessmodellierung. In der vorliegenden Studie wird das Fehlen einer detaillierten Regelung der Berücksichtigung von Risiken und Kontrollen in den Geschäftsprozessen der internen Kontrollsysteme aufgezeigt und zudem eine generische Methode zur standardisierten Geschäftsprozessmodellierung von internen Kontrollsystemen entwickelt.
About the Author: Franz Ringswirth, MBA, MSc, wurde 1968 in Wien geboren. Im Zuge der sechszehn jährigen Erfahrung im Umfeld des Prozessmanagements wurde der Bedarf eines neuen Prozessebenenmodells für eine durchgängige und standardisierte Geschäftsprozessmodellierung in Unternehmen erkannt. Aktuell ist der Autor als Chief Process Officer in einem der größten Unternehmen Österreichs tätig. Neben Funktionen als Beirat, Mitglied in verschiedenen Expertengremien runden Publikationen von verschiedenen Fachbüchern seine Tätigkeiten ab.


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Product Details
  • ISBN-13: 9783954251681
  • Publisher: Disserta Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Weight: 245 gr
  • ISBN-10: 395425168X
  • Publisher Date: 29 Apr 2013
  • Height: 210 mm
  • No of Pages: 198
  • Series Title: German
  • Sub Title: Systematische Darstellung als Orientierung für die praktische Anwendung
  • Width: 148 mm


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Generische Methode zur standardisierten Geschäftsprozessmodellierung von Internen Kontrollsystemen (IKS): Systematische Darstellung als Orientierung für die praktische Anwendung
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Generische Methode zur standardisierten Geschäftsprozessmodellierung von Internen Kontrollsystemen (IKS): Systematische Darstellung als Orientierung für die praktische Anwendung
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