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Die Interne Revision als Unterstützer von Vorstand und Aufsichtsrat
[The Internal Audit Function between Executive and Supervisory Board]

Author

Listed:
  • Marc Eulerich

    (Universität Duisburg-Essen)

  • Carolin van Uum

    (Universität Duisburg-Essen)

Abstract

Zusammenfassung Die Interne Revision leistet als prozessunabhängige Funktion einen wesentlichen Beitrag zu einer guten Corporate Governance im Unternehmen. Aufgrund der Trennung von Unternehmensführung und -überwachung im dualistischen Governancesystem haben grundsätzlich beide Adressaten, Vorstand und Aufsichtsrat, ein berechtigtes Interesse an der Zusammenarbeit mit einer leistungsfähigen Revisionsfunktion. In diesem Kontext stellt sich jedoch die Frage, wie die Revision ihre Position zur Unterstützung mehrerer Adressaten wahrnimmt. Auf der Basis einer Befragung deutscher Revisionsleiter werden anhand eines einzigartigen Datensatzes zwei separate, identisch strukturierte Regressionsmodelle aufgestellt. Diese untersuchen die potentiellen Einflussfaktoren auf die durch die Revision wahrgenommene Nutzungsintensität der eigenen Ergebnisse durch Vorstand und Aufsichtsrat. Die Untersuchungsergebnisse belegen, dass aus Sicht der Revisionsleiter für die beiden Adressaten unterschiedliche Einflussfaktoren von Relevanz sind, die zudem in ihrer Einflussstärke voneinander abweichen. Die differierenden Bedarfe seitens des Vorstandes beziehungsweise des Aufsichtsrates können zu einem Spannungsfeld für die Interne Revision führen, das als Serving Two Masters-Situation bezeichnet wird.

Suggested Citation

  • Marc Eulerich & Carolin van Uum, 2017. "Die Interne Revision als Unterstützer von Vorstand und Aufsichtsrat [The Internal Audit Function between Executive and Supervisory Board]," Schmalenbach Journal of Business Research, Springer, vol. 69(3), pages 275-310, September.
    • Handle: RePEc:spr:sjobre:v:69:y:2017:i:3:d:10.1007_s41471-017-0033-1
    DOI: 10.1007/s41471-017-0033-1
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    References listed on IDEAS

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