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Auswirkungen der internen Revision auf die Qualität der Rechnungslegung – Eine kritische Analyse
[Effects of Internal Auditing on the Quality of Financial Reporting – A Critical Analysis]

Author

Listed:
  • Fabian, Jette

Abstract

Um die sowohl von Bilanzskandalen als auch der Finanzkrise aufgedeckten Schwächen in der Corporate Governance rechtzeitig unternehmensintern aufzudecken, soll als eine mögliche Lösung die Interne Revision als prozessunabhängige Prüfungsinstitution die im Rahmen der Governance und des Risikomanagements getroffenen Maßnahmen hinsichtlich ihrer Wirksamkeit laufend überwachen und verbessern. Nebst der Darstellung definitorischer Grundlagen und des normativen sowie konzeptionellen Rahmens wird in dieser Arbeit kritisch analysiert, ob und inwiefern die Interne Revision Auswirkungen auf die Qualität der Rechnungslegung hat und wie diese ausgestaltet sein sollte, um ihrem Auftrag gegenüber der jeweiligen Unternehmensführung optimal gerecht zu werden. Im Ergebnis kann festgehalten werden, dass eine qualitativ hochwertige Interne Revision, als einer von vier Grundpfeilern der Corporate Governance, einen wesentlichen Erfolgsfaktor zur Reduktion von Bilanzpolitik, zur Aufdeckung von Bilanzmanipulationen und somit zur Vermeidung von Bilanzskandalen darstellen kann. Entscheidend für die positive Einflussnahme auf die Rechnungslegung ist die Berücksichtigung der wesentlichen Treiber der Qualität der Internen Revision sowie die Orientierung der Prüfungshandlungen an vorgegebenen Rahmenwerken.

Suggested Citation

  • Fabian, Jette, 2022. "Auswirkungen der internen Revision auf die Qualität der Rechnungslegung – Eine kritische Analyse [Effects of Internal Auditing on the Quality of Financial Reporting – A Critical Analysis]," Junior Management Science (JUMS), Junior Management Science e. V., vol. 7(5), pages 1242-1269.
    • Handle: RePEc:zbw:jumsac:295025
    DOI: 10.5282/jums/v7i5pp1242-1269
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    References listed on IDEAS

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