Banking internal auditing in Europe: overview and recommendations by the banking advisory group
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Berlin
Schmidt
2009
|
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | Literatur- und URL-Verz. S. 143 - 147 |
| Beschreibung: | 156 S. graph. Darst., Kt. 24 cm, 260 gr. |
| ISBN: | 9783503110377 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1805091675853291520 |
|---|---|
| adam_text |
Contents
Acknowledgments.5
Foreword.7
Contents.9
Figures and Tables.11
Introduction.13
Thirteen Banking Advisory Group Positions on Key Internal Audit Issues.17
Part 1 Banking Internal Control Regulatory Environment.21
1.1. Banking Internal Control Regulations and Supervisors.21
1.1.1. International Standards: the Basel Committee.21
1.1.2. European "Regulations": EBC and CEBS.22
1.1.3. National Regulations.25
1.2. Will the Current Crisis Hasten European Supervision?.28
Part 2 Banking Internal Control Framework.33
2.1. BAG Definition of Banking Internal Control.33
2.2. Organization of the Banking Internal Control Framework and
Main Actors.34
2.2.1. Permanent Control.34
2.2.2. Periodic Control.35
2.2.3. Corporate Governance Bodies: Executive Management
and Board.36
2.2.4. Internal Control and Internal Auditing.37
2.2.5. Assessments of Banking Internal Control.38
2.2.5.1. Assessment of the Internal Control by External
Bodies.38
2.2.5.2. Assessment of the Periodic Control.39
Part 3 Banking Internal Auditing.45
3.1. Internal Auditing Reporting Lines - The Question of
Independence.45
3.2. Appointment and Evaluation of the Chief Audit Executive.47
3.3. Information Communicated to Internal Auditing.48
3.4. Organisation of Internal Auditing.48
3.4.1. Description of the Major Models in Internal Auditing.49
Contents
3.4.1.1. Centralised Banking Internal Auditing.49
3.4.1.2. Decentralised Internal Auditing.50
3.4.1.3. Mixed Structure.51
3.4.1.4. Advantages and Disadvantages of Each
Structure.52
3.4.2. Which Structure is the Best for the Organisation?.52
3.4.3. Is the Outsourcing of Internal Audit a contradiction in
terms?.53
3.4.4. Multinational Operations.55
3.5. Role and Scope of Banking Internal Auditing.58
3.5.1. Role of Banking Internal Auditing.58
3.5.2. Scope of Banking Internal Auditing.62
3.5.2.1. Auditing Corporate Governance.62
3.5.2.2. Audit Plan.63
3.5.3. Cooperation with External Auditors.65
3.6. Profile and Career Path of Auditors.68
3.6.1. Specific Skills and Competencies Required from a
Banking Internal Auditor.68
3.6.1.1. Technical Knowledge.69
3.6.1.2. Behavioural Skills.70
3.6.1.3. Education, Background and Certification.71
3.6.2. Attractiveness of the Internal Audit Function and Career
Path.73
Conclusion.77
Appendix 1: ECIIAB.A.G. Survey Questionnaire.81
Appendix 2: Countries participating in the project.83
Appendix 3: Representation of the CBOK Respondents of the Banking Sector
by European Country.85
Appendix 4: Quality Assurance Review (QAR) Scope.87
Appendix 5: HA Standards.89
Appendix 6: Basel Committee Principles from "Internal Audits in Banks and
Supervisor's Relationships with Auditors" - January 2002.91
Appendix 7: BAG Survey completed Questionnaires by Country.95
Sources and Literature.143
Glossary.149
10 |
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| discipline | Wirtschaftswissenschaften |
| format | Book |
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| spelling | Banking internal auditing in Europe overview and recommendations by the banking advisory group European Confederation of Institutes of Internal Auditing (ECIIA) (ed.) Berlin Schmidt 2009 156 S. graph. Darst., Kt. 24 cm, 260 gr. txt rdacontent n rdamedia nc rdacarrier Literatur- und URL-Verz. S. 143 - 147 Auditing, Internal Europe Bank examination Europe Bank (DE-588)4004436-1 gnd rswk-swf Innenrevision (DE-588)4072820-1 gnd rswk-swf Europa - Bank - Innenrevision Europa Europa (DE-588)4015701-5 gnd rswk-swf Europa (DE-588)4015701-5 g Bank (DE-588)4004436-1 s Innenrevision (DE-588)4072820-1 s DE-604 European Confederation of Institutes of Internal Auditing Sonstige (DE-588)10165749-3 oth text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3168235&prov=M&dok_var=1&dok_ext=htm Inhaltstext HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017044357&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Banking internal auditing in Europe overview and recommendations by the banking advisory group Auditing, Internal Europe Bank examination Europe Bank (DE-588)4004436-1 gnd Innenrevision (DE-588)4072820-1 gnd |
| subject_GND | (DE-588)4004436-1 (DE-588)4072820-1 (DE-588)4015701-5 |
| title | Banking internal auditing in Europe overview and recommendations by the banking advisory group |
| title_auth | Banking internal auditing in Europe overview and recommendations by the banking advisory group |
| title_exact_search | Banking internal auditing in Europe overview and recommendations by the banking advisory group |
| title_full | Banking internal auditing in Europe overview and recommendations by the banking advisory group European Confederation of Institutes of Internal Auditing (ECIIA) (ed.) |
| title_fullStr | Banking internal auditing in Europe overview and recommendations by the banking advisory group European Confederation of Institutes of Internal Auditing (ECIIA) (ed.) |
| title_full_unstemmed | Banking internal auditing in Europe overview and recommendations by the banking advisory group European Confederation of Institutes of Internal Auditing (ECIIA) (ed.) |
| title_short | Banking internal auditing in Europe |
| title_sort | banking internal auditing in europe overview and recommendations by the banking advisory group |
| title_sub | overview and recommendations by the banking advisory group |
| topic | Auditing, Internal Europe Bank examination Europe Bank (DE-588)4004436-1 gnd Innenrevision (DE-588)4072820-1 gnd |
| topic_facet | Auditing, Internal Europe Bank examination Europe Bank Innenrevision Europa - Bank - Innenrevision Europa |
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