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Prävention von Wirtschaftskriminalität in Unternehmen

Prävention von Wirtschaftskriminalität in Unternehmen

          
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About the Book

Die Arbeit versucht nach der Einführung in die Thematik zunächst das Phänomen Wirtschaftskriminalität zu definieren. Auf die Darstellung der am häufigsten vorkommenden Wirtschaftsdelikte und die dadurch verursachten Schäden werden die populärsten Ursachenmodelle vorgestellt und aufgezeigt, wer die Täter sind, warum sie so handeln und woher sie in der Regel kommen. Das Ende des zweiten Kapitels bilden begünstigende Umstände bzw. Risikofelder für wirtschaftskriminelle Handlungen. Anschließend wird ausführlich auf Instrumente zur Prävention von Wirtschaftskriminalität eingegangen: Zunächst das Whistleblowing und auf welche Details deutsche Unternehmen bei der Implementierung achten sollten. Danach werden das Interne Überwachungssystem mit Interner Revision, das internal control Konzept nach COSO und das Audit Committee vorgestellt und deren Beitrag zur Bekämpfung von Fraud analysiert. Der dritte große Abschnitt widmet sich der Unternehmenskultur mit dem betrieblichem Verhaltenskodex (corporate code of conduct), dessen Aufbau und Einführung in Organisationen sowie dem Ombudsmann zur Prävention wirtschaftskrimineller Handlungen. Abschließend erfolgt eine kurze Zusammenfassung der wichtigsten Ergebnisse sowie ein persönliches Fazit des Verfassers.
About the Author: André Amend, Diplom-Betriebswirt (FH), studierte von 2003 bis 2007 an der Hochschule Aschaffenburg Betriebswirtschaft und Recht. Derzeit ist er als Internal Auditor tätig und erwirbt voraussichtlich 2009 den Titel des Master of Business Administration and Law (MBAL).


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Product Details
  • ISBN-13: 9783836665018
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3836665018
  • Publisher Date: 16 Oct 2008
  • Height: 210 mm
  • No of Pages: 128
  • Series Title: German
  • Weight: 163 gr


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