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Internal control systems within the framework of the 8th EU directive: Significance and implementation in companies - Softcover
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.
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- PublisherGRIN Verlag
- Publication date2010
- ISBN 10 3640734025
- ISBN 13 9783640734023
- BindingPaperback
- Number of pages100
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Internal control systems within the framework of the 8th EU directive
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GRIN Verlag Nov 2010
(2010)
ISBN 10: 3640734025
ISBN 13: 9783640734023
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Book Description Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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 oftwo 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. 100 pp. Englisch. Seller Inventory # 9783640734023
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Internal control systems within the framework of the 8th EU directive : Significance and implementation in companies
Published by
GRIN Verlag
(2010)
ISBN 10: 3640734025
ISBN 13: 9783640734023
New
Taschenbuch
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Book Description Taschenbuch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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 oftwo 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. Seller Inventory # 9783640734023
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