Business English Audit Banking

Beweise sammeln

Aussetzung des Urteils (bis ausreichend Beweise gesammelt sind)

sach/zweckdienlich, einschlägig

professionelle Skepsis

professionelle Beurteilung

Befragung

bekräftigende/bestätigende Informationen

Größenwahn

1) Bank ethical standards2) Condition3) Analizys4) Experience5) Knowledge6) Ideas7) Resources

unbewusste voreingenommenheit

Voreingenommen sein

emot. Ansteckung

1. Coverage identification and assesment risk2.Completness and accuracy Risk3.Scoping risk4. Documentation Risk5.Opinion risk6. Delivery and inefficiency Risk

1) Failure to manage/educate the audit committee2) Not investing in training3) Not developing soft skills4) Micromanageing engagements5) Not doing enough planning6) Not getting and keeping client engagement7) massive audit reports8) Forgetting to add value

Besonderheit (Audit)

Exceptions describe symptoms, which may change with changing conditions and may therefore not be provable over time.

Beobachtungen (Audit)

Observations are only raised for inefficiencies and can be raised to management (dependent on the severity and impact). While these are not tracked in GFMS (Global Findings Management System

Feststellung (Audit)

Findings describe a condition (ultimate control breakdown or a lack of adequate controls) that is provable over time and may be corroborated by one or more exceptions

how ECB carries out ist supervisory task

SSM

how ECB carries out ist supervisory task, it comprisis the ECB and the national supervisory authories of the participating countries. SSM + EBS (European Banking System) are the two pillars of the EU Banking Union

one of the main forms of the cooperations between ECB and the national supervisors

JST

Prüfungsumfeld Indikator

CEI

Prüfbereiche

AA

AWARE

Botschafter

konzeptioneller Dreh- und Angelpunkt

Audit-Universum

AU

everything DB does or is responsible for

Prüfbereich

AA

where AU is broken down to

Kontinurierliche Überwachung

CM

1. Risk-based Audits2. Regulatory Audits3. Targeted Reviews

unterscheiden

Jahr der letzten Prüfung

YOLC

field in AWARE

1. Audit Universe2. Risk Assessment3. Audit Plan4. Audit5. Findings Management6. Continuous Monitoring

Risikoeinschätzung

RA

Prüfungsausschuss des Aufsichtsrates

SBAC

1. Agreement of action plans2. Target date extensions3. reclassifications4. Risk Acceptances5. Validation

US Vereinbarung über den Aufschub der Strafverfolgung

DPA

A deferred prosecution agreement (DPA), which is very similar to a non-prosecution agreement (NPA),[1] is a voluntary alternative to adjudication in which a prosecutor agrees to grant amnesty in exchange for the defendant agreeing to fulfill certain requi