Suchergebnisse

• Ankauf der Steuer-CD sorgt für Diskussionsstoff

  …deutsche Steuerhinterzieher kontrovers debattiert. Quelle: ZRFC Risk, Fraud & Compliance, Heft 3/2010…

• Anwenderkreistagung zum Thema Compliance und Whistleblowing

  …Problemstellungen waren sich die Referenten einig, dass der Umgang mit Hinweisgebern Feingefühl und Fachkenntnis erfordert. Quelle: ZRFC Risk, Fraud & Compliance…

• Wertpapier-Compliance und ­Revision

  …aus Gesamtemissionen und zur verbesserten Durchsetzbarkeit von Ansprüchen von Anlegern aus Falschberatung. Quelle: ZRFC Risk, Fraud & Compliance…
• eJournal-Artikel aus "Risk, Fraud & Compliance" Ausgabe 4/2010

  Inhalt/Impressum

  …Reputationsschäden. Die Vermeidung und Aufdeckung von Fraud durch den Aufsichtsrat 161 Dr. Sebastian Nimwegen Der Aufsichtsrat spielt im Zusammenhang mit der… …Vermeidung und Aufdeckung von Fraud eine wesentliche Rolle. Zur Wahrnehmung seiner Rechte und Pflichten ist eine zweckadäquate Strukturierung seiner… …Prävention und Aufdeckung wirtschaftskrimineller Handlungen. Service Intern Literatur Umfeldinformationen zu Risk, Fraud & Compliance 148 Zusammengestellt von… …Handbuch Compliance im Gesundheitswesen ZRFC Risk, Fraud & Compliance Prävention und Aufdeckung in der Compliance-Organisation Jahrgang: 5. (2010)… …& Fraud Management Institute Corporate Integrity Management, Institute Crisis & Continuity Management Chausseestraße 13, 10115 Berlin… …Certified Fraud Examiners (ACFE) e. V., Dr. Michael Munsch, Creditreform Rating AG, Vorstand, Prof. Dr. Volker H. Peemöller, Friedrich- ­Alexander-Universität… …Certified Fraud Examiners (ACFE) e.V. , des Institute Risk & Fraud Management – Steinbeis- Hochschule-Berlin GmbH oder Transparency International Deutschland…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 42: Nikko Cordial (Japan, 2007)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in Asian Companies 244 Case 42: Nikko Cordial (Japan, 2007) In late 2006, the Nikko Cordial Corporation was Japan’s… …panel looking into the fraud later found out that Nikko Cordial principal president Hirofumi Hirano was the key figure in the scam, and that he also… …. I would like to offer my heartfelt apologies,” said president Junichi Ari- Accounting Fraud in Asian Companies 245 mura, knowing that a show… …of just USD 4.2 million – a pittance by U.S. standards. And, although in monetary terms, the fraud was some eight times greater than, for… …example, the Livedoor fraud, no one at Nikko faced jail time. The coincidental timing of these two frauds led many observers to contrast the harsh… …Nikko in Accounting Fraud in Asian Companies 246 April 2007. Critics believed that Citigroup, which had been keen to break into the Japanese… …New York Times, December 26, 2006 Panel: Nikko Cordial execs aided fraud, The Japan Times, January 31, 2007 Nikko Cordial revises… …over accounting fraud, The Japan Times, February 28, 2007 Nikko Cordial escapes delisting over scandal, Times Online, March 13, 2007 After Horie’s fall…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 35: Parmalat (Italy, 2003)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in European Companies 206 Case 35: Parmalat (Italy, 2003) Parmalat, one of Italy’s most significant commercial entities and… …and EBIT of about EUR 600 million, Parmalat had Accounting Fraud in European Companies 207 become a global rival to Nestlé, Danone and… …account linked to the Cayman Islands subsidiary known as “Bonlat”, which appeared to be at the heart of the fraud. The Bank of America revealed that a… …creditors all lost money heavily. The case Accounting Fraud in European Companies 208 sent shockwaves through Italy where Parmalat was a household… …revenues through fictitious sales. The core of the fraud was a system of double-billing to supermar- kets and other retail customers. By billing twice for… …divisions. For example, one amount of EUR 65 million found its way to AC Parma, the soccer Accounting Fraud in European Companies 209 team owned… …located in tax havens around the world, and it engaged in complicated bond and derivative deals. The fraud was certainly not of the blatant “take-the-… …had echoes of several other recent scandals (see Trueman 2004, p. 4): – The fraud appeared to have been incremental, growing in magnitude over a… …is one that had been adopted by a great many fraud companies in recent years. Allegations against the auditors Public commentary and debate… …verification carelessly through Parmalat’s internal Accounting Fraud in European Companies 210 mail system instead of following the standard audit…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 15: Xerox (2002)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in U.S. Companies 106 Case 15: Xerox (2002) For most of the second half of the 20th century, the Xerox Corporation was a… …the problems became public, the Accounting Fraud in U.S. Companies 107 SEC launched an investigation into what happened at the Mexican… …audi- tors refused to sign off on the company’s annual report until they had rechecked the numbers. They said they had not uncovered any signs of fraud… …director Stephen Cutler said in a statement. “In a pattern of pervasive fraud, investors were misled and betrayed over the course of four years.” The alle-… …lessees. Accounting Fraud in U.S. Companies 108 Under US-GAAP, Xerox was required to book revenue from the box at the be- ginning of the lease… …, and, according to KPMG, the potential tax exposure arising out of the transaction was Accounting Fraud in U.S. Companies 109 “remote to low”… …values of the machines by as much as 50%. Accounting Fraud in U.S. Companies 110 Xerox grew progressively dependent on these accounting… …its accounting controls. However, it neither admitted nor denied the fraud allegations in the Com- mission’s complaint. The SEC also filed a civil suit… …also filed fraud charges against the audit firm KPMG for its involvement in the accounting scandal. The Commission alleged that KPMG was part of… …investing public expects auditors to do,” said Paul R. Berger, an associate director of enforcement at the Accounting Fraud in U.S. Companies 111…

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• eJournal-Artikel aus "Zeitschrift Interne Revision" Ausgabe 3/2010

  Literatur zur Internen Revision

  Prof. Dr. Martin Richter

  …Askelson, Ken; Lanza, Rich; Millar, Peter; Prosch, Marilyn; Sparks, Donald E.: Fraud Prevention and Detection in an Automated World, Global Technology Audit… …. 3. 2010) (Dolose Handlungen; Unterschlagungsprüfung; Anforderungen der IIA-Standards; IT Fraud Risiken; DV-gestützte Prüfungsmethoden; Datenanalyse… …; Verantwortlichkeit des Leiters der Internen Revisionsabteilung) Cancino, Fernando: The Fraud Beneath the Surface. In: Internal Auditor, Febr. 2010, S. 33–36. (Dolose… …; Korruption; Geldwäscherei; Handelsbeschränkungen) Institute of Internal Auditors (IIA): Internal Auditing and Fraud, IPPF – Practice Guide, Altamonte Springs… …der Internen Revision; Verantwortlichkeit des Internen Revisors bezüglich Fraud; Fraud-Risikoeinschätzung; Fraud Prävention und Aufdeckung; Fraud… …Anonymously Report Fraud. In: Auditing, Nov. 2009, S. 273– 288. (Dolose Handlungen; Unterschlagungsprüfung; Whistleblowing; Einfluss interner versus externer… ….; Schmidt, Achim: Fraud: Möglichkeiten und Grenzen der Entdeckung von beabsichtigten Verstößen gegen Normen der Rechnungslegung und sonstige Vorschriften. In… …aktuellen Fraud Standards im Bereich der Abschlussprüfung; aktuelle Forschungsergebnisse; fraud-risikoorientierte Prüfung; Zusammenarbeit des Abschlussprüfers…

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• eBook-Kapitel aus dem Buch Accounting Fraud

  Case 10: MicroStrategy (2000)

  Prof. Dr. Klaus Henselmann, Dr. Stefan Hofmann

  …Accounting Fraud in U.S. Companies 71 Case 10: MicroStrategy (2000) In 2000, the reversal of fortune could not have been greater for… …66 million, nearly one-fifth of the total USD 365 Accounting Fraud in U.S. Companies 72 million reported. It also wiped out USD 56 million in… …had not been signed by the close of the just-ended quarter, they clearly should not have been counted as that quarter’s revenue. Accounting Fraud… …MicroStrategy internally or sold to a third party. In December 2000, the SEC accused three MicroStrategy officers of fraud: CEO Michael Saylor, COO Sanjeev… …the SEC settlement in December 2000, the company and its officers ended all litigation stemming from the accounting fraud. “To have all this behind… …, in August 2003, the SEC ended its investigation of PwC with no enforcement action against the audit firm. Accounting Fraud in U.S… …recovery turned out to be a tough challenge. References: Biegelman, Martin T. / Bartow, Joel T.: Executive Roadmap to Fraud Prevention and… …Internal Control, Hoboken/New Jersey 2006, p. 159 Krishnan, Sudha: Revenue Recognition Fraud or Error – The Case of MicroStrategy, Inc… …Schilit, Howard: Financial Shenanigans – How to detect accounting gimmicks and fraud in financial reports, 2nd edition, Boston 2002, pp. 42–44… …, December 14, 2000 MicroStrategy, SEC settle, www.cnnmoney.com, December 14, 2000 MicroStrategy Chairman Accused of Fraud by SEC, The New York Times…

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• eJournal-Artikel aus "Risk, Fraud & Compliance" Ausgabe 2/2010

  Inhalt/Impressum

  …Energiewirtschaft Umfeldinformationen zu Risk, Fraud & Compliance 52 Zusammengestellt von der ZRFC-Redaktion +++ GRCintern (S. 52): Ausbildungsbeginn Certified… …Compliance Expert 2010/Zusammenarbeit des German Chapter of ACFE e.V. mit der School GRC/ Masterstudiengang Fraud Management & Compliance/Alumnis stellen sich… …ZRFC-Büchermarkt (S. 95): Handbuch Compliance-Management/Firmenverteidigung +++ ZRFC Risk, Fraud & Compliance Prävention und Aufdeckung in der… …Steinbeis-Hochschule Berlin GmbH, Institute Risk & Fraud Management – Steinbeis-Hochschule ­Berlin, Institute Political & Crisis Management – Steinbeis-Hochschule Berlin… …Global Financial Services, Partner, Ernst & Young AG RA Bernd H. Klose, German Chapter of Association of Certified Fraud Examiners (ACFE) e. V., Dr… …. Abbestellungen sind mit einer Frist von zwei Monaten zum 1. 1. j. J. möglich. Sonderpreis für Mitglieder des German Chapter of Association of Certified Fraud… …Examiners (ACFE) e.V. , des Institute Risk & Fraud Management – Steinbeis- Hochschule-Berlin GmbH oder Transparency International Deutschland e.V., der…

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