Handbuch Interne Kontrollsysteme (IKS)

Manipulation, data leaks, and fraud: Operational irregularities and scandals repeatedly cause significant economic damage and a serious loss of trust. An effective internal control system (ICS) is essential for defense against such threats. In the comprehensively updated 6th edition of this standard work, Oliver Bungartz shows you step by step how to set up an ICS in a targeted manner.

• National and international standards, including IDW PS 951 as amended, IDW PS 982, ISAE 3000 / 3402, SSAE 18 ("SOC audits"), changes to the DCGK and ISO 31000, as well as the planned Association Sanctions Act.
• COSO frameworks for ICS and risk management supplemented by assessment procedures for integration into maturity models.
• New COBIT 2019® framework with a revised process reference model and COSO COBIT mapping, as well as new IT key figures.
• Compliance Management Systems (CMS), Tax CMS with a new catalogue of questions, and the Three Lines of Defence model (TLoD) for classifying ICS, risk management, CMS, and internal audit within corporate governance.

A guide with more than 700 examples of risk-control combinations, over 200 fraud indicators, and 200 key figures for risk identification and process control.