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Internal control systems within the framework of the 8th EU directive

E-BookEPUB0 - No protectionE-Book
94 Seiten
Englisch
GRIN Verlagerschienen am25.10.20101. Auflage
Master's Thesis from the year 2010 in the subject Business economics - Business Management, Corporate Governance, grade: 1,0, Anglia Ruskin University, language: English, abstract: This dissertation evaluates the significance of Internal Control Systems (ICS) within the framework of the 8th EU Directive. The author analyses the advantages, disadvantages, as well as impending conflicts and limits regarding the implementation process of an ICS in the regulatory environment of the EU. Possible theoretical implementation guidelines are elaborated on the basis of two commonly known frameworks for internal control, namely 1) the COSO Framework, which considers the general design of an ICS, except for detailed results of IT-based internal controls, and 2) the COBIT Framework, which provides details for the IT processes and their proposed controls. In addition, the author analyses the findings of a survey in which 27 internal control specialists, auditors, and internal control consultants participated. The results of the survey reveal that companies face a number of problems and challenges when aiming to implement and maintain an effective ICS. Similar to the findings in literature, the survey sample name the effort, resources, costs, and maintenance, as well as the acceptance, awareness, communication, design and complexity as the main challenges and problems an Internal Control System is confronted with. On the basis of the survey results, the author provides insights into determining an ICS' actual state, as well as its target state. Finally, the author of this dissertation proposes establishing an ICS project in order to create awareness for ICS, to structure the ICS process transparently and within an appropriate time frame. Furthermore, the usage of checklists and frameworks facilitates the implementation process of an ICS. It is recommended to use the COSO and COBIT Framework.mehr
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BuchKartoniert, Paperback
EUR47,95
E-BookEPUB0 - No protectionE-Book
EUR36,99

Produkt

KlappentextMaster's Thesis from the year 2010 in the subject Business economics - Business Management, Corporate Governance, grade: 1,0, Anglia Ruskin University, language: English, abstract: This dissertation evaluates the significance of Internal Control Systems (ICS) within the framework of the 8th EU Directive. The author analyses the advantages, disadvantages, as well as impending conflicts and limits regarding the implementation process of an ICS in the regulatory environment of the EU. Possible theoretical implementation guidelines are elaborated on the basis of two commonly known frameworks for internal control, namely 1) the COSO Framework, which considers the general design of an ICS, except for detailed results of IT-based internal controls, and 2) the COBIT Framework, which provides details for the IT processes and their proposed controls. In addition, the author analyses the findings of a survey in which 27 internal control specialists, auditors, and internal control consultants participated. The results of the survey reveal that companies face a number of problems and challenges when aiming to implement and maintain an effective ICS. Similar to the findings in literature, the survey sample name the effort, resources, costs, and maintenance, as well as the acceptance, awareness, communication, design and complexity as the main challenges and problems an Internal Control System is confronted with. On the basis of the survey results, the author provides insights into determining an ICS' actual state, as well as its target state. Finally, the author of this dissertation proposes establishing an ICS project in order to create awareness for ICS, to structure the ICS process transparently and within an appropriate time frame. Furthermore, the usage of checklists and frameworks facilitates the implementation process of an ICS. It is recommended to use the COSO and COBIT Framework.
Details
Weitere ISBN/GTIN9783640733316
ProduktartE-Book
EinbandartE-Book
FormatEPUB
Format Hinweis0 - No protection
Erscheinungsjahr2010
Erscheinungsdatum25.10.2010
Auflage1. Auflage
Seiten94 Seiten
SpracheEnglisch
Artikel-Nr.2562565
Rubriken
Genre9200