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Das Ziel der vorliegenden Arbeit ist es, die vorhandenen Maßnahmen zur Prävention von Bilanzmanipulation und die Instrumente zur Aufdeckung auszuwerten, sowie die Maßnahmen zur Stärkung der Unabhängigkeit der Wirtschaftsprüfung im Zuge der Verabschiedung des Finanzmarktintegritätsgesetz auszuleuchten und auf seine Wirksamkeit zu prüfen. Im Rahmen dieser Bewertung wird die Funktion und Verantwortung des Wirtschaftsprüfers in Hinsicht auf die Regelwerke und Berufspflichten dargelegt, sowie darauf aufbauend die verschiedenen Arten und Hintergründe der Bilanzmanipulation beschrieben. Im Zusammenhang mit dem Bilanzskandal der Wirecard AG werden die Schwachstellen der Bilanzkontrolle aufgezeigt und mit den neuen Regulierungen in einem Vergleich gezogen. In Anbetracht der vorhandenen Risiken der Bilanzmanipulation, erfüllen die neuen Reformen ihren Beitrag zur Stärkung des Sicherheitssystems im Finanzmarkt und erschaffen dementsprechend gute Voraussetzungen für eine frühzeitige Aufdeckung und Verhinderung der Bilanzmanipulation.
The aim of the present work is to evaluate the existing measures to prevent balance sheet manipulation and the instruments for detection, as well as to examine the measures to strengthen the independence of auditing in the course of the adoption of the Financial Market Integrity Act and to examine their effectiveness. As part of this assessment, the function and responsibility of the auditor with regard to the regulations and professional duties is explained, and based on this, the various types and backgrounds of balance sheet manipulation are described. In connection with the scandal of the company Wirecard AG, the weaknesses in the control are identified and compared with the new regulations. In view of the existing risks of balance sheet manipulation, the new reforms fulfill their contribution to strengthening the security system in the financial market and accordingly create good conditions for early detection and prevention of balance sheet manipulation.
This paper shows how German employers can successfully organize telework. In this context, the areas of physical equipment, software landscape, corporate and leadership culture, working hours, work location, company regulations, and the work and meeting structure at the telecommuting workplace are examined in more detail.
As a result of the Corona pandemic, the use of teleworking has become significantly more relevant in the everyday working lives of many people. It is becoming apparent that this will continue to be the case in the future. As a result, companies must address the question of how the workday of employees can be adapted in such a way that the greatest possible success can be achieved for both employers and employees in the context of teleworking.
In a first step, this Bachelor Thesis presents the status of the work situation in Germany with regard to the use of telework before the Covid 19 pandemic and outlines the development process during the pandemic. Furthermore, a short overview of possible developments in the future is given. The section that follows aims to highlight some of the effects on employees through the use of telework, as well as the state of research to date on the main opportunities for employers to intervene in this area.
In the subsequent practical part, 14 semi-structured interviews were used to find out that the ongoing flexibilization of the place of work and working hours is a desirable development for the majority of respondents. In this context, it is important for many employees that existing regulations are communicated transparently, but continue to decrease in order to lastly allow as much autonomy as possible in the daily work routine. The physical work equipment and software landscape used must enable the work to be performed. Health aspects, such as the provision of ergonomic products or the avoidance of stress, play a significant role here. For a sustainable corporate and management culture, it is important to rely on trust, transparency, consistency and flat hierarchies, so that the employer can only support the employees in organizing their tasks themselves.
Finally, the results of this work are summarized in a conclusion.