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Innenrevision in Banken

Innenrevision in Banken


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About the Book

Inhaltsangabe: Einleitung: Mit dem Rundschreiben des BAKred „Mindestanforderungen an die Ausgestaltung der Internen Revision in Kreditinstituten" vom 17.01.2000 haben sich neue Rahmenbedingungen für die Innenrevision in Kreditinstituten ergeben. Das aktuelle Rundschreiben löst das nunmehr seit 28.05.1976 geltende Rundschreiben „Anforderungen für die Ausgestaltung der Innenrevision" ab. Die wesentlichen Änderungen des Rundschreibens werden in der vorliegenden Arbeit nacheinander beleuchtet, auf Ihre Relevanz für die Revisionspraxis untersucht und entsprechende Lösungsalternativen aufgezeigt. Weiter soll die vorliegende Arbeit einen Ausblick auf die Zukunft der Internen Revision in Banken geben, die - nach Meinung des Verfassers - von starken Veränderungen geprägt sein wird. Dabei sind vor allem zunächst die Veränderungen im Unternehmensumfeld der Kreditinstitute und danach deren Auswirkungen auf die Interne Revision zu betrachten. Die vorliegende Arbeit soll - neben den Vorgaben, die aus den Verlautbarungen des Bundesaufsichtsamtes hervorgehen - Chancen für eine moderne und dynamische Bankrevision aufzeigen. Wichtig ist dem Verfasser vor allem, daß der Interne Revisor seine Möglichkeiten und Chancen erkennt, propagiert und diese bei der täglichen Revisionsarbeit versucht umzusetzen. Nur eine Interne Bankrevision, die „ständig in Bewegung bleibt", aufgeschlossen gegenüber neuen Technologien und Marktveränderungen ist, und sich von starrer Positionserhaltung lossagt, wird zukünftig in Kreditinstituten „überlebensfähig" sein. Der Verfasser ist sich der Schwierigkeiten bei der Umsetzung bewußt, aber gerade diese machen es für die Interne Revision zur einer großen Herausforderung, die es zu meistern gilt. Die Interne Revision hat - heute mehr denn je - die Chance sich eine Position im Kreditinstitut zu sichern, die sie für das Unternehmen unentbehrlich macht. Diese Chance sollte sie nutzen. Inhaltsverzeichnis: Inhaltsverzeichnis: 1.EINLEITUNG2 2.Wesentliche Änder


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Product Details
  • ISBN-13: 9783838649429
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 132 gr
  • ISBN-10: 3838649427
  • Publisher Date: 22 Jan 2002
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Sub Title: Chancen einer Neuausrichtung
  • Width: 148 mm


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