Bedeutung des Controlling im Rahmen der Reformbestrebungen zur Verbesserung der Corporate Governance

Erfolgsfaktoren und Auswirkungen der Kooperation von Controllerbereich und Interner Revision

“…6 Vgl. Peemöller (1995), S. 1250 Freidank/Paetzmann (2004), S. 1, vgl. Freidank/Velte (2007), S. 737f.…”

Corporate Governance and Controlling: A German Perspective

“…In the corporate governance discussion the charter has prevailed, resulting in an essential contribution for avoiding corporate crises coming from internal early warning risk systems and the checking of internal auditing, flanked by external auditing measures. New research works (including Freidank and Paetzmann 2003) in proportion to corporate governance and controlling emphasise the central contribution of controlling in the targeted management and supervision of companies. If it is an advantage of the controlling systems vis-à-vis the external accounting, the supervisory board and the external auditors, without being able to work in the statutory framework, in order to be able to adjust more flexible and quicker to environmental changes, then it remains open nevertheless, as to how far legal norms act/impact on controlling and internal and external reporting.…”