Copied Prfung und Weiterentwicklung von Risikomanagementsystemen
Prfung und Weiterentwicklung von Risikomanagementsystemen
Das Buch befasst sich mit konomischen und gesetzlichen Anforderungen an das Risikomanagement, insbesondere aus 91, 93 AktG, sowie Methoden zu deren berprfung durch Wirtschaftsprfer oder Interne Revision (methodische Grundlagen und konkrete Hilfsmittel, z.B. Checklisten). Ein Fokus liegt dabei auf der Anforderung, dass das Risikomanagement bestandsgefhrdende Entwicklungen frh erkennen soll, was die Betrachtung von Kombinationseffekten von Risiken erfordert (Risikoaggregation).
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