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Zusammenarbeit Zwischen Controlling Und Interner Revision

Zusammenarbeit Zwischen Controlling Und Interner Revision


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About the Book

Durch die sich standig andernden Marktsituationen sind Unternehmen gezwungen, schnell und wirtschaftlich optimal auf Veranderungen einzugehen, um ihre Ziele zu verwirklichen und sich am Markt zu etablieren.Entstehende Unternehmensrisiken mussen jederzeit kalkulierbar und kontrollierbar bleiben. In diesem Zusammenhang versucht man in der heutigen Unternehmenspraxis Teile der Fuhrungsaufgaben zu spezialisieren und zu verselbstandigen. Im Verlauf dieses Entwicklungsprozesses gewann das Controlling und die Interne Revision an Bedeutung. Die Aufgaben von Interner Revision und Controlling wurden erweitert. Das Ziel beider Unternehmensbereiche ist es, die Unternehmensfuhrung bei zukunftsbezogenen Entscheidungen zu unterstutzen. 1Zentrum des unternehmerischen Geschehens bildet die Unternehmensfuhrung. Ausgestattet mit allen Anordnungs- und Entscheidungsbefugnissen plant, gestaltet, steuert und pragt sie den betrieblichen Arbeitsvollzug. 2Zur Gewahrleistung einer optimalen Fuhrung, Steuerung und Uberwachung, bedient sich die Unternehmensfuhrung dem Internen Kontrollsystem. 3 'Voraussetzung fur den Wirkungsgrad sind klare Ziele, Planvorgaben und Verfahrensvorschriften.' 4 Die Unternehmensfuhrung tragt die gesamte Verantwortung fur die 'Einrichtung des Internen Kontrollsystems, den Ausbau in Ubereinstimmung mit Betriebsgrosse und Komplexitat sowie die Anpassung an sich andernde Rahmenbedingungen' 5Das am 01.05.1998 in Kraft getretene Gesetz zur Kontrolle und Transparenz im Unternehmensbereich ist eine Forderung an die Unternehmen ein Risikomanagementsystem einzufuhren. Das KonTraG ist kein eigenstandiges Gesetz, vielmehr enthalt es Anderungen und Erganzungen in anderen Gesetzen hinsichtlich dieser Thematik. Der 19 Abs. 2 AktG beinhaltet die Verpflichtung des Vorstandes, ein angemessenes Risikomanagement und ein angemessenes Uberwachungssystem einzurichten. Das KonTraG enthalt jedoch keine Angaben uber die Gestaltung eines Risikomanagement- undUberwachungssystems. Es ist aber davon auszugehen, dass die Gesetzesanforderung, ein Risikomanagementsystem im Unternehmen einzufuhren, im wesentlichen aus drei Elementen zu bestehen hat: 1. einem Fruhwarnsystem fur derzeitige und kunftige Risiken, 2. einem internen Uberwachungssystem und einem Controlling. 1 3.Grundsatzlich wird das interne Uberwachungssystem durch die Interne Revision wahrgenommen


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Product Details
  • ISBN-13: 9783638278492
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • ISBN-10: 3638278492
  • Publisher Date: 01 Jan 2004
  • Binding: Digital (delivered electronically)
  • No of Pages: 20


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