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ZGovernance > Kapitel 9 > Flashcards

Kapitel 9 Flashcards

1
Q

Risiken für Unternehmen

A

Compliance Risiken
Operative und strategische Geschäftsrisiken sowie Finanzrisiken
Risiken der Rechnungslegung

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2
Q

COSO Grundlagen

A

Committee of Sponsoring Organizations of the Treadway Commission

Referenzmodell für Internes Kontrollsystem

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3
Q

COSO Modell Bestandteile

A
  1. Dimension: Fünf sich wechselseitig beeinflussende Kontrollkomponenten
  2. Dimension: Operations, Financial Reporting und Compliance
  3. Dimension: Einheiten/ Aktivitäten einer Organisation Unternehmenseinheiten
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4
Q

COSO Erweiterungen

A

COSO II zum Enterprise Risk Management
und COSO II (2017) Enterprise Riskmanagement

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5
Q

Three Lines of Defence

A

Internes Kontrollsystem (1st line of defense)

Risikomanagement und Compliancesystem (2nd line of defense)

Konzernrevision (3rd line of defense)

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6
Q

Drei-Linien-Modell

A
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ZGovernance (17 decks)

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