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» Personal Loan No Credit Check, Online Economics » Management » Topics begins with R » Risk early recognition system

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Page modified: wtorek, lipiec 12, 2011 22:14:58

The risk early recognition system is a part of the risk management of an enterprise.

After "§ 91 exp. 2 AktG are expressly committed to corporations to the mechanism of a risk early recognition system by law

After "§ 317 exp. the accountant the risk early recognition system has to include 4 HGB into the final examination with. "§ the reporting obligation regulates 321 HGB for the result of this examination.

On the part of the IDW this examination of the risk early recognition system is more near determined according to "§ 317 exp. 4 HGB by the test standard IDW HP of 340.

German Institut for internal revision (IIR) discharged the IIR revision standard No. 2 to this topic.


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