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Welche Faktoren beeinflussen Unabhängigkeit und Objektivität der Internen Revision? Ergebnisse einer Umfrage


  • Florian Hoos

    (HEC Paris - Recherche - Hors Laboratoire - GROUPE HEC)

  • Anne D'Arcy


Unabhängigkeit und Objektivität sind zentrale Merkmale einer funktionsfähigen Internen Revision. Dies fordern nationale und internationale berufsständische Standards. Die Interne Revision ist aber durch ihre Einbindung in die Unternehmensorganisation Interessenskonflikten ausgesetzt, welche Unabhängigkeit und Objektivität beeinträchtigen können. Während die internationale Forschung verschiedene Faktoren identifiziert hat, die potentiell beeinträchtigend wirken, ist unklar, wie diese Faktoren von Internen Revisoren eingeordnet werden. Experteninterviews und eine Fragebogenstudie mit 118 Internen Revisoren zeigen, dass neben organisatorischen Maßnahmen weitere Faktoren wie beispielsweise das Verhalten des Leiters der Internen Revision als Bestimmungsfaktor von Unabhängigkeit und Objektivität angesehen werden. Zentrales Ergebnis dieser Studie ist, dass weiche Faktoren neben organisatorischen Maßnahmen wichtige Determinanten zur Beurteilung einer ausreichenden Unabhängigkeit und Objektivität der Internen Revision sind. Diese werden jedoch sowohl in der internationalen Forschung als auch in berufsständischen Standards nicht in gleicher Weise gewürdigt.

Suggested Citation

  • Florian Hoos & Anne D'Arcy, 2012. "Welche Faktoren beeinflussen Unabhängigkeit und Objektivität der Internen Revision? Ergebnisse einer Umfrage," Post-Print hal-00760777, HAL.
  • Handle: RePEc:hal:journl:hal-00760777
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