Suchergebnisse

• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Corporate Governance und Interne Revision - Erwartungen an die Zukunft

  Wilhelm Bender

  …. Diesem Ziel dienen die überall formulierten Corporate Governance Co- dices. Auch die Fraport AG hat sich einen eigenen Wertekodex gegeben. Er basiert auf…
• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Wesentliche Prüfungsaspekte bei Post Merger Integration

  Thomas Keller

  …maßgeblichen Bereiche, wie z. B. Produktion, Recht, Personal, Finanzen, HR, Controlling usw. vertreten sein. Hier wäre es auch sinnvoll, die Interne Revi- sion…
• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Prüfung des operativen Bereichs eines Logistikunternehmens

  Rolf Krimmelbein

  …Frame Work Independent Contractors Subcontractor Management Controlling Strategic Risk Analysis Audit Plan Preparation Execution Report Follow…
• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Baurevision - Vor- und Nachteile der Baubegleitenden Revision mit Praxisfällen

  Kay Rothe, Clemens Kortmann

  …auskennen können,  Kennzahlen (beispielsweise Kosten bezogen auf Einheiten wie m3 Raum- inhalt oder m2 Grundfläche) für ein Controlling bzw. einer…
• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Rechnungslegung nach IFRS und Prüfungsansätze für die Interne Revision in Kreditinstituten

  Hans-Georg Schmidt

  …Unternehmensleitung, Rechnungswe- sen und Controlling sowie IT ist aufgrund der Wesentlichkeit der bankinternen und -externen Auswirkungen der IFRS auch die Interne…
• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Supply Chain Risk Management: Development of a Theoretical and Empirical Framework

  Wolfgang Kersten, Mareike Böger, Philipp Hohrath, Hagen Späth

  …the concept of profit sharing, risk sharing be- comes an issue in supply chain risk management. This aspect of managing co- operations has not yet been… …decide which strategy and which measures should be chosen to reduce the supply chain risks. During the process step controlling, there should be a con-… …, capaci- ties or time buffer. In contrast to controlling risks, the target of the strategy of avoiding risk is to reduce its probability of occurrence… …. The focus of this strategy can be either controlling risk or avoiding risk. If it is used to control risk, only the potential impact of a specific risk…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Integrated Performance - And Risk Management in Supply Chains - Basics and Methods

  Herwig Winkler, Bernd Kaluza

  …performance- and risk management contain all of the plan- ning and controlling activities commencing from goal planning up to the monitor- ing of the reached… …operative planning and controlling of materials and service flows, including the associated in- formation and money flows along the entire supply chain (Hahn… …concerning the arrangement of co- operations are a dependency of some members, specific investments, a loss of ex- pertise, long-term agreements without egress… …uncertainty in supply chains, in: International Journal of Electronic Commerce, 9(2005)3, Spring, S. 91 - 114. Horváth, P. (2003): Controlling, 9., vollst… …: Risk Controlling in der Praxis. Rechtliche Rahmenbedingungen und geschäftspolitische Konzeptionen in Banken, Versicherungen und Industrie, Stuttgart… …Controlling in Theorie und Praxis. Aktuelle Konzepte und Unternehmensbeispiele, Wiesbaden 2003, S. 109 - 135. Kajüter, P. (2003b): Risk Management in Supply… …, B./Dullnig, H. (2004): Risikomanagement und Risikocontrolling in Supply Chains, in: Seicht, G. (Hrsg.): Jahrbuch für Controlling und Rechnungswesen, Wien 2004… …, S. 487 - 513. Kaluza, B./Dullnig, H. (2005): Management and Controlling of Supply Chains, in: International Journal of Applied Economics and… …Unternehmen. Identifikation und Handhabung zukünftiger Chancen und Bedrohungen, Stuttgart 1993. Küpper, U. (2005): Controlling, Konzeption, Aufgaben und… …, München-Wien 1999. Stölzle, W. (2002): Supply Chain Controlling und Performance Management - Konzeptionelle Herausforderungen für das Supply Chain Management…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Complexity-Induced Supply Chain Risks - Interdependencies between Supply Chain Risk and Complexity Management

  Corinna Engelhardt-Nowitzki, Helmut E. Zsifkovits

  …Plan Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment & Prioritization Risk Identification & Prevention… …ely highm edium Stepsin Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action Planning &… …Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment & Prioritization Risk Identification & Prevention SupplyChain Unit of… …Stepsin Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment… …Previous Risks Action Plan Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment & Prioritization Risk Identification &… …high extrem ely highm edium Stepsin Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action… …Action Plan Implementation and Risk Controlling Risk Action Planning & Scheduling Risk Assessment & Prioritization Risk Identification & Prevention… …ely highm edium Stepsin Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action Planning &… …Implementation and Risk Controlling The risk management plan will be finalized and implemented as authorized, funded, and scheduled. The infrastructures have to… …high extrem ely highm edium Steps in Risk Management Learning from Previous Risks Action Plan Implementation and Risk Controlling Risk Action…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Enterprise and Supply Risk Management from the Perspective of Internal and External Auditors

  Michael Henke, Reiner Kurzhals, Christopher Jahns

  …Controlling, alongside Supply Management, is constantly becoming a more independent field of management-oriented business administration (Cp. Jahns, 2005, pp… …partial assignment of this ERM component to risk-oriented Supply Controlling activities is equally justified. This assignment is supported by the fact… …. From the agency theory perspective both controlling and internal und external monitoring can be considered “governance mechanisms”. In particular, they… …, 2002, pp. 214-215.). Extensive cooperation along with comprehensive exchange of information between Supply Controlling and Internal and External… …Controlling through Supply Risk-Controlling (Cp. for risk-controlling Lück and Henke 2003, p. 291). – Evaluation and improvement of effectiveness of Supply… …Controlling & Risk Management through Internal Auditing (Cp. i.e. The Institute of Internal Auditors: Standards for the Professional Practice of Internal… …Auditing, 2004, pp. 12-13). – Appraisal of applicability of form and results of Supply Controlling & Risk Management by an External Auditor, a certified… …, and Christopher Jahns 104 Figure 3: Significance of Supply Controlling & Risk Management2 and commitment to a professional Supply Risk Management… …statistical factor analysis can be reduced to one general field of action: Supply Controlling & Risk Management, that comprises the essential steps in the… …the Perspective of Internal and External Auditors 105 of Supply Controlling & Risk Management, and finally one cluster with companies that are…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Risk Management in Supply Chains Behavioural Risks: The Underestimated Force

  Mischa Seiter

  …theoretical foundation for this phenomenon is the Principal-Agent-Theory. This theory explains the occurrence of opportunism within interorganisational co…