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Internes Kontrollsystem Und Management-Informationssystem: Analyse Der Systembedeutung Fuer Unternehmensleitung Und Abschlusspruefer

Internes Kontrollsystem Und Management-Informationssystem: Analyse Der Systembedeutung Fuer Unternehmensleitung Und Abschlusspruefer

          
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About the Book

Die angemessene Ausgestaltung von Management-Informationssystem und Internem Kontrollsystem ist nicht nur für ein sorgfältig agierendes Management, sondern zusehends auch für die Jahresabschlussprüfung von Bedeutung. Der Autor entwickelt daher vor dem Hintergrund des COSO-Rahmenkonzepts ein erweitertes Rahmenkonzept, das so genannte Management-Control-Framework. Dieses Rahmenkonzept stellt generelle Anforderungen an die Ausgestaltung der Systeme, die die Unternehmensleitung einrichten muss, um ihren gesetzlich bestehenden Sorgfaltspflichten gem. § 93 AktG bzw. § 43 GmbHG gerecht zu werden. Ausgehend von diesem Soll-Objekt analysiert der Autor umfassend, in welchem Umfang das Management-Control-Framework Gegenstand der Jahresabschlussprüfung ist. Zu diesem Zwecke werden sowohl die bestehenden gesetzlichen als auch die berufsständischen Systemprüfungserfordernisse in Bezug auf das Management-Control-Framework dargestellt. Zur Umsetzung dieser Prüfungserfordernisse entwickelt der Autor abschließend einen eigenen Vorschlag eines geschäftsrisikoorientierten Prüfungsansatzes, welcher sich durch eine stringente Systemorientierung auszeichnet.


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Product Details
  • ISBN-13: 9783631567760
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 376
  • Series Title: Schriften Zu Theorie Und Praxis der Rechnungslegung Und Wirt
  • Sub Title: Analyse Der Systembedeutung Fuer Unternehmensleitung Und Abschlusspruefer
  • Width: 148 mm
  • ISBN-10: 3631567766
  • Publisher Date: 22 May 2008
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 4892 gr


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Internes Kontrollsystem Und Management-Informationssystem: Analyse Der Systembedeutung Fuer Unternehmensleitung Und Abschlusspruefer
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Internes Kontrollsystem Und Management-Informationssystem: Analyse Der Systembedeutung Fuer Unternehmensleitung Und Abschlusspruefer
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