Risikomanagement in Kreditinstituten

Brauweiler, Hans-Christian

doi:10.1007/978-3-658-09062-3

Cited by 4 publications

(4 citation statements)

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“…CSR has become an important factor in the success of any organisation. All the evidence based on literature analysis suggests that CSR reports have to become part of all business activities (Brauweiler, 2015). According to (Kuo, Kremer, Phuong, and Hsu, 2016), CSR reporting has positive impacts, including "improving corporate reputation, achieving employee trust, and enhancing customers' satisfaction".…”

Section: Literature Reviewmentioning

confidence: 99%

CSR and CSRR in Kazakhstan: state and prospects

Brauweiler

Yerimpasheva

2019

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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The state, business community and citizens are social partners in ensuring a better quality of life. Corporate social responsibility (CSR) is a mechanism for the interaction of these partners. Non-financial reporting is essentially a communication channel about corporate social responsibility, demonstrating information about the company's market value, its impact on society and the environment. The use of CSR tools increases the level of confidence in business and ensures the sustainable development of society as a whole. The implementation of CSR strategy leads to increasing a company's business reputation, which has a significant impact and allows the company to strengthen a position in the market. In the framework of the conducted research, we used secondary and primary data collection methods, as well, qualitative and quantitative. Kazakhstani companies are increasingly aware of the need to introduce CSR policies in their work and actively involved in the CSR reporting process. The topic of CSR is gaining popularity in Kazakhstan. Representatives of business, state, public, and consumers are increasingly gathering to discuss social projects.

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Section: Literature Reviewmentioning

confidence: 99%

CSR and CSRR in Kazakhstan: state and prospects

Brauweiler

Yerimpasheva

2019

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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“…There are a considerable number of legal requirements in Germany for the implementation of internal audit. The most important requirements are § 91 II of the Stock Corporation Act (AktG), § 64a I of the Insurance Supervision Act (VAG) and § 25a I of the Banking Act (KWG) which force listed corporations, insurance companies and credit institutions to introduce internal audit [Stillfried 2015;Brauweiler 2015a].…”

Section: Legal Requirementsmentioning

confidence: 99%

“…More effective risk management systems and corporate governance should become a stronger focus of internal audit [Grabmann, Hofer 2014]. According to Ernst&Young [2013], serious risks are compliance and IT risks, including cyber risks, which do not only affect the banking sector [Brauweiler 2015a]. To prevent new economic crises, international institutions continuously pass and adapt new international standards and guidelines regarding corporate control, such as the already mentioned Directives of the European Union or the Sarbanes-Oxley Act (SOX) which contain higher requirements for internal audit.…”

Section: Problems and Challenges For Ia In A Multinational Perspectivementioning

confidence: 99%

“…These new standards are an additional international challenge for internal audit, because they strongly regulate its organization and implementation by law and obligate other companies to fulfil certain internal security and control standards [Berwanger, Kullmann 2012]. As an exemplary consequence, security assurances are growing in demand, because liability regulations become more significant which challenges companies to bear more responsibility for their economic activities [Brauweiler 2015b;Füss 2005]. These regulations also account for special due diligence and a higher responsibility for the internal audit in all lines of industry and all sizes of business.…”

Section: Problems and Challenges For Ia In A Multinational Perspectivementioning

confidence: 99%

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Internal Audit in a Multinational Perspective: Problems and Challenges

Brauweiler¹

2017

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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The need to standardize procedures and tackle similar questions of auditing, risk management, controlling and similar related topics is vast, especially, but not exclusively in multinational companies. However, smaller companies more and more find themselves in a position to act more globally-or at least internationally-in terms of sourcing as well as sales. This brings new needs for and new foci on topics as Internal Audit as well as Corruption Prevention. This article gives some ideas, hints and challenges towards these topics. In order to clarify the views expressed in this article, the author first gives some general information about internal audit, such as its definition, tasks and objectives, its historical development, legal background, structure and implementation, in order to make clear, on which aspects and understanding the argumentation is based. This introduction will provide a theoretical basis for the description and identification of the potential problems and possible challenges in an international perspective.

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Risiko- und Krisenmanagement in Banken

Hastenteufel¹,

Weber²

2021

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Risikomanagement in Kreditinstituten

Cited by 4 publications

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CSR and CSRR in Kazakhstan: state and prospects

CSR and CSRR in Kazakhstan: state and prospects

Internal Audit in a Multinational Perspective: Problems and Challenges

Risiko- und Krisenmanagement in Banken

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