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Der Beitrag der Internen Revision zur Corporate Governance
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Die Finanzmarkt- und Bankenkrise lsst u.a. Defizite in der Corporate Governance erkennen. Karsten Geiersbach untersucht auf Basis der Neuen Institutionenkonomik bei Kreditinstituten, ob die Interne Revision im dualistischen System als vorstandsunabhngige Informationsquelle einen Beitrag zur Verbesserung der Internal Governance liefern kann. Er entwickelt Anstze fr die Gestaltung einer modernen Internen Revision und stellt Prfungsmethoden fr das Risikomanagement vor. Ziel ist, Theorie und Praxis miteinander zu verknpfen, um fr die operative Ttigkeit in Revision und Corporate Governance theoretisch fundierte Handlungsempfehlungen zu erhalten.
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