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Report . 2019
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IKS-Reifegrad: Wie steht es um den Reifegrad des Internen Kontrollsystems?

Authors: Minonne, Clemente; Kunz, Josua;

IKS-Reifegrad: Wie steht es um den Reifegrad des Internen Kontrollsystems?

Abstract

Internes Kontrollsystem – eine alternative Sichtweise: Ein prozessualer Ansatz wird zunehmend als Grundlage für den Aufbau unterschiedlicher Managementsysteme als attraktive Alternative zum rein kennzahlenbasierten Ansatz erachtet. Auch bei einem IKS stellt sich die Frage, mit welcher grundsätzlichen Methodik man sich an den Aufbau bzw. die Verbesserung eines IKS machen sollte. Aufgrund einer prozessualen Sichtweise sind die kritische Punkte schnell erkennbar. Mit den richtigen Messgrössen versehen erhält man durch die prozessuale Herangehensweise ein aussagekräftiges Cockpit. Die operativen Risiken werden direkt am Ursprung getrackt. Dem Ursache-Wirkungsprinzip kann somit eher Rechnung getragen werden und man steht nicht in der Gefahr zu erfinden, sondern zu finden. Ziele und Resultate der Untersuchung: Ziel der Erhebung war es den Reifegrad des IKS über die fünf Hauptfaktoren und den entsprechenden Subfaktoren zu erheben. Die Reifegrade der befragten Organisationen und Unternehmen liegen mehrheitlich zwischen dem ersten und zweiten Reifegrad und sind, über die Hauptfaktoren betrachtet, relativ ausgeglichen. Interessanterweise wird ein IKS noch relativ selten mit entsprechender Software-Unterstützung geführt. IKS Reifegradmodell: Das von iProcessResearch entwickelte Reifegradmodell ©iProcessIKS stellt das Geschäftsprozessmanagement ins Zentrum. Es gründet auf einem detaillierterem Ansatz als bisherige Modelle, welche eine eher oberflächliche Analyse ermöglichten und berücksichtigt ausgehend von den Hauptfaktoren des bewährten COSO-Modelles, 13 Subfaktoren, welche wiederum anhand von 64 Leistungsindikatoren gemessen werden.

+ ID der Publikation: hslu_61032 + Art des Beitrages: Studie oder Gutachten + Sprache: Deutsch + Letzte Aktualisierung: 2019-08-20 14:14:39

Country
Switzerland
Related Organizations
Keywords

Internes Kontrollsystem, Risikomanagement, Reifegrad, IKS

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