Controlling & Compliance
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Controlling & Compliance: Aufgaben der Controller im Risk and Fraud Management(Advanced Controlling)

Controlling & Compliance: Aufgaben der Controller im Risk and Fraud Management(Advanced Controlling)


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About the Book

Das Thema Compliance rückt immer mehr in den Fokus vieler Unternehmen. Die gestiegene Medienaufmerksamkeit, neue rechtliche Regelungen für Aufsichtsräte sowie ein verschärftes Augenmerk der Anteilseigner auf die finanziellen Folgen und Reputationsschäden von Compliance-Verstößen erhöhen den Handlungsdruck für das Management. Compliance ist ein Querschnittsthema. Es betrifft alle Branchen, Fachbereiche und Hierarchieebenen. Dem gestiegenen Bedürfnis nach Compliance begegnen Unternehmen häufig durch die Einführung entsprechender Abteilungen und Stabsstellen. Viele hoffen dadurch ein funktionierendes Risk and Fraud Management im Unternehmen zu etablieren. Das Controlling wird bislang kaum mit der Bekämpfung von Korruption und Wirtschaftskriminalität in Verbindung gebracht. Dabei verfügen gerade Controller über eine Vielzahl wertvoller Informationen, die für diese Problemstellung von großem Nutzen sein können. Ferner können sie hier ihre methodischen Kenntnisse zur Überwindung von Mess- und Steuerungsproblemen sinnvoll zum Einsatz bringen. Damit verfügen Controller über wertvolle Ressourcen, um einen signifikanten Beitrag zur Bekämpfung von Korruption und Wirtschaftskriminalität zu leisten. Solveig Reißig-Thust und Jürgen Weber gewähren einen Einblick in die Einsatzmöglichkeiten, die es für Controller im Risk and Fraud Management gibt. Sie diskutieren, welche Instrumente zum Einsatz kommen können und liefern dadurch Ansatzpunkte, um Potenziale in der unternehmerischen Praxis auszuschöpfen.

Table of Contents:
Vorwort. 1 Einführung. Problemstellung. Ziel und Struktur des Bandes. 2 Was sollten Controller über das Thema Wirtschaftskriminalität und Compliance wissen? Wirtschaftskriminalität – Begriff und Klassifikation. Entstehung von Wirtschaftsdelikten. Corporate Compliance. Rechtlicher Rahmen. Handlungsfelder und Instrumente von Corporate Compliance. 3 Welchen Beitrag können und sollten Controller zur Bekämpfung von Wirtschaftskriminalität leisten? Voraussetzung eines ganzheitlichen Ansatzes. Zusammenarbeit mit anderen internen und externen Kontrollorganen. Rolle des Controllings. Einrichtung eines übergreifenden Compliance Committees. 4 Welche Instrumente können angewendet werden? Anwendung forensischer Untersuchungstechniken. Red Flags als Frühwarnindikatoren. Verbesserungsvorschläge zur Messung von Fraud-Risiken mithilfe von Kennzahlen und Kennzahlensystemen. Vorschlag zur Modifikation einer Balanced Scorecard. 5 Dr. Christian Bungenstock, Partner der Top-Managementberatung CTcon im Interview mit Dr. Harald Nippel, Geschäftsführer Finanzen. der Ixetic GmbH. 6 Zusammenfassung. 7 Literaturverzeichnis. 8 Stichwortverzeichnis. In eigener Sache.

About the Author :
Professor Dr. Dr. h.c. Jürgen Weber lehrt Controlling an der WHU - Otto Beisheim School of Management in Vallendar. Seine Devise ist: »Nichts ist so gut für die Praxis wie eine gute Theorie.« Jürgen Weber ist Herausgeber der Zeitschrift für Controlling & Management. Er ist Autor vieler Bücher, z. B. Einführung in das Controlling, und darüber hinaus einer der Gründungspartner der Managementberatung CTcon.


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Product Details
  • ISBN-13: 9783527506088
  • Publisher: Wiley-VCH Verlag GmbH
  • Publisher Imprint: Blackwell Verlag GmbH
  • Height: 240 mm
  • No of Pages: 60
  • Spine Width: 170 mm
  • Weight: 142 gr
  • ISBN-10: 352750608X
  • Publisher Date: 08 Jun 2011
  • Binding: Paperback
  • Language: German
  • Series Title: Advanced Controlling
  • Sub Title: Aufgaben der Controller im Risk and Fraud Management
  • Width: 6 mm


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