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Steigerung der Objektivitt Interner Revisoren
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Christoph Schmidt untersucht, wie eine ausreichende Objektivitt Interner Revisoren nach nationalen und internationalen Berufsstandards erreicht werden kann. Die Objektivitt ist neben der organisatorischen Unabhngigkeit eine elementare Voraussetzung fr eine effektive Interne Revision. Interessenkonflikte knnen die Objektivitt Interner Revisoren aber beeintrchtigen. Der Autor stellt daher fest, dass die Einfhrung eines Rotationsprogramms in Form eines internen Leitungswechsels dezentraler Revisionsleitern in der Internen Revision eines internationalen Konzerns eine organisatorische Mglichkeit zur Steigerung der individuellen Objektivitt darstellen kann.
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