Ausgabe 03_2007 [PDF, 1.5 MB] - Institut für Interne Revision ...

A U D I T
V v J O U R N A L
Dieses Buch ist unter anderem auch
Grundlage für die Lobbying-Tätigkeit
der ECIIA bei der EU.
Unter der Leitung von Roland De
Meulder wurde von der ECIIA eine task
force ins Leben gerufen, der unter anderem
Günther Meggeneder angehört
und dessen Hauptziel EU Advocacy ist.
Nachstehend wird der Bericht von Roland
De Meulder anlässlich der ECIIA
Generalversammlung dazu im Original
abgedruckt:
Current Status and Future Action Plan:
What is existing now:
amendments 4 th , 7 th and 8 th directives:
requiring companies listed on
EU exchanges to publish an annual
corporate govemance
statement
requiring public-interest entities
to establish an audit committee
confirming that board members
are collectively responsible for
financial statements and key
non-financial information
creation by the EC of:
European Corporate Govemance
Forum
Corporate Governance Advisory
Group
Some of the new regulatory requirements
offer good opportunities
for promoting the contribution
of Internal Audit to the enhancement
of organisational governance
and risk management in the EU;
e.g.:
Description in the corporate
governance statement of main
features of the company’s internal
controls and risk management
systems in relation to
the FR-process
Audit committee’s monitoring of
the effectiveness of RM&ICprocesses…presupposing
the
need for further EC-guidance
regarding high level criteria and
principles relevant to such
regulatory requirements on
RM&IC
EC/EU Advocacy Goal: that in future EX
guidance should be that:
Internal Audit is formally recognised
as one of the four key players in the
organisational governance process;
and that best practice for companies
listed on EU exchanges would be:
establishing/maintaining an adequately
and competently staffed Internal
Audit – which act in accordance
with the International Standards and
Code of Ethics
The following Project Management has
been set up:
Steering Committee=ECIIA-MB
Task Force: Bernd Schartmann,
Richard Nelson, Claude Cargou,
Chantal Pierre, Günther Meggeneder,
Roland De Meulder
Advisory Panel: Walter Deffaa (CAE
EX- Internal Audit Services), Hans
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