Control Self-Assessment und Section 404 des Sarbanes-Oxley Acts
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Control Self-Assessment und Section 404 des Sarbanes-Oxley Acts

Control Self-Assessment und Section 404 des Sarbanes-Oxley Acts


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About the Book

Inhaltsangabe: Einleitung: In der vorliegenden Arbeit wird untersucht, ob es aus Unternehmenssicht möglich und sinnvoll ist, Control Self-Assessment zur Erfüllung der Vorschriften von Section 404 des amerikanischen Sarbanes-Oxley Act of 2002 (SOA) einzusetzen. Die Arbeit richtet sich insbesondere an deutsche Unternehmen, die dem SOA unterliegen und Section 404 zum ersten Mal im Geschäftsjahr 2005 erfüllen müssen. Die Arbeit soll diesen Unternehmen eine Hilfestellung zur effektiven und effizienten Erfüllung und Einhaltung der Anforderungen von Section 404 geben. Unter dem Begriff „Control Self-Assessment" (CSA) wird eine Selbstevaluierung oder Selbstdiagnose des Internen Überwachungssystems durch die Mitarbeiter der Fachabteilungen und/oder das Management des Unternehmens verstanden. CSA verbindet dabei Konzepte der traditionellen internen Prüfung, der Risikoanalyse und der Selbstbeurteilung. Das CSA-Konzept hat sich als eine vorteilhafte Ergänzung der traditionellen Prüfungen der Internen Revision erwiesen und ist zu einem Bestandteil der Standards of Professional Practice des Institute of Internal Auditors (IIA) geworden. Doch obwohl die Anwendung von CSA weiterhin zunimmt, hat es manchmal den Anflug von etwas „Exotischem". Der vom US-Kongress Mitte des Jahres 2002 verabschiedete „Sarbanes-Oxley Act of 2002" ist eine Reaktion des amerikanischen Gesetzgebers auf eine Reihe Aufsehen erregender Finanzskandale, die das Vertrauen der Investoren in die Finanzberichterstattung und die Qualität der Abschlussprüfung US-amerikanischer Unternehmen nachhaltig erschüttert hatten. Der SOA stellt die weitest reichende Reform der amerikanischen Börsengesetzgebung seit den 1930er Jahren dar. Er soll die Ursachen der Finanzskandale bekämpfen und helfen, das Vertrauen der Investoren wiederherzustellen. Alle amerikanischen und ausländischen Unternehmen, die bei der US-amerikanischen Börsenaufsicht (SEC) registriert sind, unterliegen den Vorschriften des SOA. Es ist zu erwarten, dass


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Product Details
  • ISBN-13: 9783838640792
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838640799
  • Publisher Date: 03 Feb 2005
  • Height: 210 mm
  • No of Pages: 90
  • Series Title: German
  • Weight: 177 gr


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Control Self-Assessment und Section 404 des Sarbanes-Oxley Acts
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