{"id":3456,"date":"2023-10-25T11:57:37","date_gmt":"2023-10-25T06:57:37","guid":{"rendered":"http:\/\/vestnik.polytech.tj\/?p=3456"},"modified":"2023-10-25T11:57:37","modified_gmt":"2023-10-25T06:57:37","slug":"globalization-small-and-medium-sized-enterprises-and-internal-audit-requirements-and-challenges","status":"publish","type":"post","link":"https:\/\/vestnik.polytech.tj\/?p=3456&lang=en","title":{"rendered":"GLOBALIZATION, SMALL AND MEDIUM SIZED ENTERPRISES AND INTERNAL AUDIT: REQUIREMENTS AND CHALLENGES"},"content":{"rendered":"

Authors<\/strong><\/h4>\n

 <\/p>\n

\u00a0 \u00a0 \u00a0H.-Christian Brauweiler<\/strong> \u2013 <\/strong>Prof. Dr. rer. pol. Dr. h.c.<\/em>,<\/em> Chair of Business Administration, Management Accounting & Internal Auditing<\/em>,<\/em> Campus Scheffelber <\/em>WHZ Wests\u00e4chsische Hochschule Zwickau<\/em> (<\/em>Zwickau, Germany)<\/em><\/p>\n

 <\/p>\n

Annotation<\/em><\/strong><\/h4>\n

 <\/p>\n

\u00a0This article is partially based on input in a seminar on Internal Audit and Riskmanagement, conducted at the author\u00b4s chair during Winterterm 2016. The author thanks M. Hofmann as well as the whole group of students for valuable input in the seminar and the discussions.<\/em><\/p>\n

 <\/p>\n

Key words<\/em><\/strong><\/h4>\n

 <\/p>\n

\u00a0small and medium sized enterprises, internal audit, globalization, riskmanagement, requirements<\/em><\/p>\n

 <\/p>\n

References<\/em><\/strong><\/h4>\n

 <\/p>\n

    \n
  1. Amling, Thomas; Bantleon, Ulrich: Handbuch der Internen Revision; Erich Schmidt Verlag, Berlin 2007.<\/em><\/li>\n
  2. Berwanger, J\u00f6rg; Kullmann, Stefan: Interne Revision; 2nd edition; Gabler, Wiesbaden 2012.<\/em><\/li>\n
  3. Brauweiler, Hans-Christian (Hrsg.): Unternehmensf\u00fchrung heute, Oldenbourg, M\u00fcnchen, 2008<\/em><\/li>\n
  4. Brauweiler, Hans-Christian: Claimmanagement, Springer, 2015 <\/em><\/li>\n
  5. Brauweiler, Hans-Christian: Risikomanagement in Banken und Kreditinstituten, Springer, 2015<\/em><\/li>\n
  6. Brauweiler, Hans-Christian: Risikomanagement in Unternehmen, Springer, 2015<\/em><\/li>\n
  7. Buchner, Robert: Wirtschaftliches Pr\u00fcfungswesen; Vahlen, M\u00fcnchen 1997.<\/em><\/li>\n
  8. Bungartz, Oliver: Internationale Standards f\u00fcr die berufliche Praxis der Internen Revision, 2016, URL: http:\/\/www.internerevisiondigital.de\/ce\/internationale-standards-fuer-die-berufliche-praxis-der-internen-revision\/detail.html (Access on 16.11.2016).<\/em><\/li>\n
  9. Chartered Institute of Internal Auditors: Definition of internal auditing, 2016, URL: https:\/\/www.iia.org.uk\/resources\/global-guidance\/definition-of-internal-auditing\/ (Access on 16.11.2016).<\/em><\/li>\n
  10. Coetzee, G.P.; du Bruyn, Rudrik: The relationship between the new IIA Standards and the internal auditing profession, in: Meditari Accountancy Research, Vol. 9 Iss: 1, pp. 61 \u2013 79, 2001.<\/em><\/li>\n
  11. Egner, Thomas: Grundlagen der internen Revision, in: Freidank, Carl-Christian; Peem\u00f6ller, Volker H. (Ed.): Kompendium der Internen Revision; Erich Schmidt Verlag; Berlin 2011.<\/em><\/li>\n
  12. Ernst & Young: Challenges of the global internal audit function, 2013, URL: http:\/\/www.ey.com\/Publication\/vwLUAssets\/ViewPoints:_Challenges_of_global_internal_audit\/%24FILE\/ACLS_ViewPoints-Challenges_of_global_internal_audit_May%202013_AU1630.pdf (Access on 22.11.2016).<\/em><\/li>\n
  13. Ruud, T. Flemming; Bodenmann, Jan Marc; Kienast, Matthias: Entwicklung in der Internen Revision, in: Der Schweizer Treuh\u00e4nder, Vol. 10, pp. 1029 \u2013 1036, 2000.<\/em><\/li>\n
  14. Freidank, Carl-Christian.; Pasternak, Nyls-Arne: Theoretische Fundierung der Internen Revision, in: Freidank, Carl-Christian; Peem\u00f6ller, Volker H. (Ed.): Kompendium der Internen Revision; Erich Schmidt Verlag; Berlin 2011.<\/em><\/li>\n
  15. F\u00fcss, Roland: Die Interne Revision; Erich Schmidt Verlag, Berlin 2005. <\/em><\/li>\n
  16. Grabmann, Elisabeth; Hofer, Daniel: Impact Factor on the Development of Internal Auditing in the 21st Century, in: ACRN Journal of Finance and Risk Perspectives, Vol. 3, Issue 3, November 2014, pp. 67\u201380, 2014. <\/em><\/li>\n
  17. Graf Stillfried, Norbert: Die bedrohte Unabh\u00e4ngigkeit Interner Revisoren in Deutschland, 2015, URL: <\/em><\/li>\n<\/ol>\n

    https:\/\/www.transparency.de\/fileadmin\/pdfs\/Themen\/Wirtschaft\/Die_Unabhaengikeit_Interner_Revisoren_in_Deutschland_ausfuehrliche_Ergebnisse_CD.pdf (Access on 20.11.2016).<\/em><\/p>\n

      \n
    1. Hein, Gert: Management Auditing, in: L\u00fcck, Wolfgang (Ed.): Lexikon der internen Revision; 1st edition; Oldenbourg Wissenschaftsverlag, M\u00fcnchen 2001.<\/em><\/li>\n
    2. Hoffmann, Friedrich: Interne Revision, in: Coenenberg, Adolf, G.; Wysocki, Klaus v. (Ed.): Handw\u00f6rterbuch der Revision; Poeschel Verlag, Stuttgart, 1992.<\/em><\/li>\n
    3. Hofmann, Rolf: Pr\u00fcfungs-Handbuch, Erich Schmidt Verlag; Berlin 2005.<\/em><\/li>\n
    4. Knapp, Eckhardt: Interne Revision und Corporate Governance; Erich Schmidt Verlag; Berlin 2009.<\/em><\/li>\n
    5. Krogstad, Jack L.; Ridley, A.J.; Rittenberg, L.E.: Where we`re going, in: Internal Auditor Vol. 56, No. 5, pp. 27\u201333, 1999.<\/em><\/li>\n
    6. Lindner, Manfred: Interne Revision, in: Jahns, Christopher; Heim, Gerhard (Ed.): Handbuch Management; Sch\u00e4ffer-Poeschel Verlag; Stuttgart 2003.<\/em><\/li>\n
    7. L\u00fcck, Wolfgang: Die Zukunft der Internen Revision; Erich Schmidt Verlag; Berlin 2000.<\/em><\/li>\n
    8. L\u00fcck, Wolfgang: Lexikon der internen Revision; Oldenbourg Wissenschaftsverlag; M\u00fcnchen 2001.<\/em><\/li>\n
    9. Ossadnik, Wolfgang: Controlling; Oldenbourg Wissenschaftsverlag; M\u00fcnchen\/Wien 2009.<\/em><\/li>\n
    10. Peem\u00f6ller, Volker H.: Entwicklungsformen und Entwicklungsstand der Internen Revision, in: Freidank, Carl-Christian; Peem\u00f6ller, Volker H. (Ed.): Kompendium der Internen Revision; Erich Schmidt Verlag; Berlin 2011.<\/em><\/li>\n
    11. Peem\u00f6ller, Volker H.: Interner Revisor, in: F\u00f6rschle, Gerhart; Peem\u00f6ller, Volker H. (Ed.): Wirtschaftspr\u00fcfung und interne Revision; Verlag Recht und Wirtschaft; Heidelberg 2004.<\/em><\/li>\n
    12. Peem\u00f6ller, Volker H.: Stand und Entwicklung der Internen Revision, in: Freidank, Carl-Christian; Peem\u00f6ller, Volker H. (Ed.): Corporate Governance und Interne Revision; Erich Schmidt Verlag; Berlin 2008.<\/em><\/li>\n
    13. Peem\u00f6ller, Volker H.; Kregel, Joachim: Grundlagen der Internen Revision; Erich Schmidt Verlag, Berlin 2010.<\/em><\/li>\n
    14. Ramamoorti, Sridhar: Internal Auditing, in: Bailey, Andrew, D.; Gramling, Audrey, A.; Ramamoorti, S. (Ed.): Research opportunities in internal auditing; Altamonte Springs, Florida 2003.<\/em><\/li>\n
    15. Spencer Pickett, K. H.: The Internal Auditing Handbook; Wiley; London 2003.<\/em><\/li>\n
    16. Strouhal, Ji\u0159\u00ed; Bonaci, Carmen; Mustata, Razvan V.: Corporate Governance and Financial Crisis, in: International Advances in Economic Research, Vol. 18 No. 1, pp. 122 f., 2012.<\/em><\/li>\n
    17. The Institute of Internal Auditors (IIA): International Standards for the Professional Practice of Internal Auditing, 2016, URL: http:\/\/www.theiia.org\/guidance\/standards-and-guidance\/ippf\/standards\/full-standards\/?search=risk (Access on 21.11.2016).<\/em><\/li>\n
    18. The Institute of Internal Auditors (IIA): Practice Advisories, 2010, URL: http:\/\/www.theiia.org\/bookstore\/downloads\/freetomembers\/0_2032.dl_pas.pdf (Access on 20.11.2016).<\/em><\/li>\n
    19. Wagner, Tobias; Brauweiler, Hans-Christian: IFRS f\u00fcr Venture Capital-Unternehmen, Expert-Verlag, 2011<\/em><\/li>\n
    20. Wiesemann, Bernd: Interne Revision: Erwartungen der Bankenaufsicht, 2014, URL: https:\/\/www.bafin.de\/SharedDocs\/Veroeffentlichungen\/DE\/Fachartikel\/2014\/fa_bj_1403_interne_revision.html (Access on 20.11.2016).<\/em><\/li>\n<\/ol>\n

       <\/p>\n

      Publication date<\/strong><\/h4>\n

      2023-10-25<\/p>\n","protected":false},"excerpt":{"rendered":"

      Authors   \u00a0 \u00a0 \u00a0H.-Christian Brauweiler \u2013 Prof. Dr. rer. pol. Dr. h.c., Chair of Business Administration, Management Accounting & Internal Auditing, Campus Scheffelber WHZ Wests\u00e4chsische Hochschule Zwickau (Zwickau, Germany)   Annotation   \u00a0This article is partially based on input in a seminar on Internal Audit and Riskmanagement, conducted at the author\u00b4s chair during Winterterm 2016. The author thanks M. Hofmann as well as the whole group of students for valuable input in the seminar and the discussions.   Key words   \u00a0small and medium sized enterprises, internal audit, globalization,…<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[135],"tags":[245],"class_list":["post-3456","post","type-post","status-publish","format-standard","hentry","category-bulletin_of_pittu_2017","tag-bulletin-of-pittu-2017-1"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"Ilhomjon Qodirov","author_link":"https:\/\/vestnik.polytech.tj\/?author=3"},"_links":{"self":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts\/3456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3456"}],"version-history":[{"count":1,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts\/3456\/revisions"}],"predecessor-version":[{"id":3457,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=\/wp\/v2\/posts\/3456\/revisions\/3457"}],"wp:attachment":[{"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vestnik.polytech.tj\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}