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Einflussfaktoren auf die Kapazitt der Internen Revision
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Die praxisrelevante Frage nach der adquaten Gre einer Interne Revision erhlt aufgrund der aktuellen Gesetzeslage zunehmende Brisanz. Andre Heerlein untersucht, welche Bestimmungsfaktoren die Gre einer effektiven Internen Revision beeinflussen. Auf der Basis eines umfassenden und systematischen berblicks nationaler und internationaler Verffentlichungen, Interviews mit Praktikern und einer empirischen Untersuchung identifiziert er die wichtigsten Einflussfaktoren und weist deren empirische Relevanz nach. Das Buch liefert zudem wertvolle Hinweise zur Abschtzung des Revisionsbedarfs im Unternehmen.
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