Buchführung, Controlling & Rechnungsprüfung

Emile Woolf is a Fellow of the ICAEW, the CCA, the Chartered Institute of Management, and the IIA. He is also a founder member of the Academy of Experts. From 1984 to 2008, he was a partner in Kingston Smith (chartered accountants) with special responsibility for litigation, and has given evidence at trial on over 30 occasions. He is a frequent contributor to the professional press, and has written several books. He is founder of the Emile Woolf Colleges - now one of

Preface ix

Chapter 1 Understanding the SEC’s Guidance for Management 1

Purpose of Internal Control over Financial Reporting 1

Evaluation Process 5

Reporting Considerations 12

Rule Amendments and other SEC Guidance Related to Internal Control over Financial Reporting 14

Chapter 2 The PCAOB’s Auditing Standard No. 5 19

E

The ideal companion to CORPORATE FRAUD AND INTERNAL CONTROL

Designed for use with Corporate Fraud and Internal Control: A Framework for Prevention, this companion, self-study workbook provides you with the invaluable opportunity to explore your understanding of the appropriateness of your corporate system's design of internal controls in fraud risk mitigation. Corporate Fraud and Internal Control Workbook also enables yo

1 Vorstellung des WHU-Controllerpanels 9

Motivation des Panels 9

Panelteilnehmer 10

2 Controller, Controlleraufgaben und Controllingorganisation 13

Wissenswerte Fakten zu den Controllern 13

Aufgabenspektrum und -schwerpunkte von Controllern 16

Zuordnung und Aufbau der Controllingabteilung 19

Zusammenfassung 20

3 Berichtswesen 21

Prozess der Berichtserstellung 21

Berichtsinhalte 25

Zufri

In recent years, not only has the compliance field become firmly established, but it has seen staggering growth, thanks to never-ending changes in the regulatory environment. As regulation increases still further, the demand for clear guidance on navigating daily compliance issues is greater than ever. Now in its second edition, the highly successful Essential Strategies for Financial Se