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Wirtschaftskriminalität bei SMEs

Wirtschaftskriminalität bei SMEs

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,0, Universität Duisburg-Essen, Veranstaltung: Seminar zu Rechnungswesen, Wirtschaftsprüfung und Controlling (WS 07/08), Sprache: Deutsch, Abstract: Zu Wirtschaftskriminalität zählen laut polizeilicher Definition "Delikte, die im Rahmen tatsächlicher oder vorgetäuschter wirtschaftlicher Betätigung begangen werden und über eine Schädigung von einzelnen hinaus das Wirtschaftsleben beeinträchtigen oder die Allgemeinheit schädigen können und / oder deren Aufklärung besondere kaufmännische Kenntnisse erfordert." Der International Standard on Auditing (ISA) 240 grenzt sie als beabsichtigte Verstöße in Form von Vermögensschädigungen und Manipulationen der Rechnungslegung ab, welche zu falschen Angaben in der Rechnungslegung führen. Eine wirklich aussagefähige Beschreibung des Phänomens erlangt man jedoch nur durch die Betrachtung der komplexen Struktur von Straftaten, ihrer Einflussfaktoren und Folgen. Wirtschaftskriminalität ist ein Problem so alt wie wirtschaftliches Handeln selber, war jedoch nie so präsent wie heute. Die nicht enden wollende Serie immer spektakulärerer Straftaten hat das Thema aus der Tabuzone gezogen und ein generelles Bewusstsein der Gefahr in Wirtschaft und Gesellschaft geschaffen, zudem eine Lawine - in ihrer Zweckmäßigkeit bisweilen umstrittener - Legislatur wie die Regeln des Sarbanes Oxley Act losgetreten. Das Problem allerdings liegt nach wie vor darin, dass dieses Bewusstsein noch nicht weit genug geöffnet ist und trotz teils Besorgnis erregender Statistiken und Prognosen die eigene Gefahr oft solange schöngeredet und unterschätzt wird, bis es für Prävention zu spät ist. Wirtschaftskriminalität tritt in unterschiedlichsten Formen quer durch alle Branchen und Unternehmensgrößen hindurch auf. Im Rahmen dieser Arbeit soll das Phänomen Wirtschaftskriminalität hinsichtlich seiner Erscheinungsformen sowie seiner Ursachen und Ausprägungen analysiert werden. Ein beson


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Product Details
  • ISBN-13: 9783638956390
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Weight: 95 gr
  • ISBN-10: 3638956393
  • Publisher Date: 03 Jul 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm


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