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Compliance der Compliance: Elektronische Analyseverfahren personenbezogener Daten zur Prävention und Aufdeckung geschäftsschädigender Handlungen in Unternehmen

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Author Info
Albers, Felicitas G. () (Department of Economics of the Duesseldorf University of Applied Sciences)
Abstract

Within the framework of an effective and efficient compliance audit, the corporate governance is responsible for protection against fraud. Computer assisted analytic procedures, such as data screening, data mining and so on, have to meet the standards of data protection and workers co-determination. The paper considers the so-called "data scandal" of Deutsche Bahn AG in 2009 and its perception by the German public.

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File URL: http://fhdd.opus.hbz-nrw.de/volltexte/2009/508/pdf/FHD_FB7_Ausgabe6.pdf
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Paper provided by Duesseldorf University of Applied Sciences in its series Duesseldorf Working Papers in Applied Management and Economics with number fobe06.

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Length: 19 pages
Date of creation: Mar 2009
Date of revision:
Publication status: Published in Forschungsberichte des Fachbereichs Wirtschaft der Fachhochschule Duesseldorf ; 2009,6 ; ISSN 1866-2722
Handle: RePEc:ddf:wpaper:fobe06

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Related research
Keywords: digital analysis; digital rights; forensic accounting; fraud; compliance audit;

Find related papers by JEL classification:
M21 - Business Administration and Business Economics; Marketing; Accounting - - Business Economics - - - Business Economics

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This page was last updated on 2009-12-2.

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