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Aktuelle Entwicklungen und Besonderheiten der Prüfung von Kreditinstituten

Author

Listed:
  • Gschrey Erhard

    (Ist stellvertretender Vorstandsvorsitzender des Genossenschaftsverbandes Bayern e. V., München sowie Vorsitzender des Fachausschusses für Rechnungslegung und Prüfung beim DGRV, Berlin)

  • Gruber Michael

    (Ist Vorstandsassistent beim Genossenschaftsverband Bayern e. V., München)

Abstract

Die Prüfung von Kreditinstituten ist wesentlich durch bankaufsichtsrechtliche Vorgaben geprägt. Darüber hinaus sind eine Reihe branchenspezifischer Besonderheiten im Rahmen der Rechnungslegung und Prüfung von Kreditinstituten zu beachten. Gerade im Bankaufsichtsrecht ist in den letzten Jahren eine hohe Änderungsdynamik festzustellen (u. a. § 18 KWG, Basel II, MaRisk). Der nachfolgende Artikel soll einen Überblick über die Besonderheiten der Prüfung von Kreditinstituten unter Einbeziehung der aktuellen bankaufsichtsrechtlichen Entwicklungen geben.

Suggested Citation

  • Gschrey Erhard & Gruber Michael, 2008. "Aktuelle Entwicklungen und Besonderheiten der Prüfung von Kreditinstituten," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 58(2), pages 131-143, June.
    • Handle: RePEc:bpj:zfgewe:v:58:y:2008:i:2:p:131-143:n:6
    DOI: 10.1515/zfgg-2008-0206
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