tailieunhanh - Internal Audit Handbook

Everything starts with an idea, and this book is no exception. At irst, the various thoughts and discussions were focused on the original intention to “merely” create a job introduction for new Internal Audit employees. his plan has since evolved into a comprehensive, up-to-date presentation of the tasks and challenges facing Internal Audit, in a format and on a scale hitherto unrivalled in the market. | Internal Audit Handbook Henning Kagermann William Kinney Karlheinz Kuting Claus-Peter Weber Eds. Internal Audit Handbook Management with the SAP -Audit Roadmap In cooperation with Corinna Boecker Julia Busch Oliver Bussiek Margaret H. Christ Petra Eckes Markus Falk Penelope Sue Greenberg Bernhard Reichert Manfred Wolf Translated from German by Ziggie Keil 1 Springer Professor Dr. Henning Kagermann SAP AG Dietmar-Hopp-Allee 16 69190 Walldorf Germany Professor William Kinney . McCombs School of Business University of Texas at Austin 1 University Station B6400 Austin Texas 78712 USA Professor Dr. Karlheinz Kuting Institut fur Wirtschaftsprufung Universitat des Saarlandes Campus Gebaude B4 1 66123 Saarbrucken Germany Professor Dr. Claus-Peter Weber Institut fur Wirtschaftsprufung Universitat des Saarlandes Campus Gebaude B4 1 66123 Saarbrucken Germany ISBN 978-3-540-70886-5 e-ISBN 978-3-540-70887-2 DOI 978-3-540-70887-2 Library of Congress Control Number 2007937939 2008 Springer-Verlag Berlin Heidelberg This work is subject to copyright. All rights are reserved whether the whole or part of the material is concerned specifically the rights of translation reprinting reuse of illustrations recitation broadcasting reproduction on microfilm or in any other way and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9 1965 in its current version and permission for use must always be obtained from Springer. Violations are liable to prosecution under the German Copyright Law. SAP SAP NetWeaver ABAP-4 and other SAP products and services mentioned in this text as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. SAP AG is neither the author nor the publisher of this book and is not responsible for its content. COBIT Control Objectives for Information and related Technology is a