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Governance und Compliance, was bedeutet das für KMU & EPU?

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Dr. Markus Fally, CRMA, dipl. Interner Revisor, Leiter der Internen Revision Energie Steiermark

Published in: Leadership & Management
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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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Governance und Compliance, was bedeutet das für KMU & EPU?

  1. 1. Governance und Compliance – was bedeutet das für KMU & EPU? VÖWA-Veranstaltung „Compliance – Ein Buch mit sieben Siegeln“, Wien, 13. November 2019 Dr. Markus FALLY, CRMA, Dipl. Interner Revisor Energie Steiermark AG
  2. 2. Agenda Management-Evolution Umfeld Three Lines of Defense Model KMU in Zahlen Verantwortung, Governance & Compliance Praxisfälle Lessons learned Conclusio VÖWA-Veranstaltung, Wien November 2019Markus Fally 2
  3. 3. VÖWA-Veranstaltung, Wien November 2019Markus Fally 3 Management-Evolution I Quelle: https://www.focus.de/fotos/mammutjagd-das-zentraleuropa- der-steinzeit-dient-in-far-cry-primal-als-kulisse_id_5306705.html Das Management muss noch alles selbst machen …
  4. 4. VÖWA-Veranstaltung, Wien November 2019Markus Fally 4 Management-Evolution II … dann folgt die Arbeitsteilung in Management- und Supportprozesse …
  5. 5. VÖWA-Veranstaltung, Wien November 2019Markus Fally 5 Management-Evolution III Quelle: https://upload.wikimedia.org/wikipedia/commons/9/9b/The_Somerset_House_ Conference_19_August_1604.jpg … schließlich bilden sich die Assurance Services als Stabfunktionen zur Führungsunterstützung heraus!
  6. 6. Umfeld VÖWA-Veranstaltung, Wien November 2019Markus Fally 6 Quelle: https://www.ruhlamat.com/de/unternehmen/compliance- richtlinie-0 Komplexe Rahmenbedingungen auch für KMU und EPU!
  7. 7. VÖWA-Veranstaltung, Wien November 2019Markus Fally 7 Compliance als Basis des IKS Welchen externen und internen Vorschriften unterliegt das Unternehmen? Welche Maßnahmen zur Sicherstellung der Einhaltung wurden festgelegt? Wie wird kontrolliert, dass diese Maßnahmen auch wirksam sind?
  8. 8. VÖWA-Veranstaltung, Wien November 2019Markus Fally 8 Tragbarmachen von Verantwortung + erfolgreiche Produkte + neue Märkte + tolle Reputation + hohe Gewinne Risikozone Erfolgszone knappe Ressourcen Kostendruck ambitionierte Ziele Verdrängungswettbewerb Physisch-psychische Belastung Quelle: http://www.weichtiere.at
  9. 9. VÖWA-Veranstaltung, Wien November 2019Markus Fally 9 Three Lines of Defense Model(3LoD)
  10. 10. VÖWA-Veranstaltung, Wien November 2019Markus Fally 10 Was sind KMU? Mitarbeiter Umsatz Bilanz- summe Eigenständig- keit Kleinst- unternehmen bis 9 ≤ 2 Mio Euro ≤ 2 Mio Euro iA Kapitalanteile oder Stimmrechte im Fremdbesitz < 25 ProzentKlein- unternehmen bis 49 ≤ 10 Mio Euro ≤ 10 Mio Euro Mittlere Unternehmen bis 249 ≤ 50 Mio Euro ≤ 43 Mio Euro Groß- unternehmen ab 250 > 50 Mio Euro > 43 Mio Euro EU-Definition 2017
  11. 11. VÖWA-Veranstaltung, Wien November 2019Markus Fally 11 KMU in Zahlen? Quelle: https://pixabay.com/de/illustrations/geld-euro-gewinn-w%C3%A4hrung-1015277/ A: 99,6% D: 99,95% CH: 99% Anteil A: 337.800 D: 3,7 Mio. CH: 584.600 Unternehmen A: 2 Mio. D: 30,9 Mio. MitarbeiterInnen A: 482 Mrd. € Umsatz A: Eigenkapitalquote 33% A: Umsatzrentabilität 4,9% KMU sind der „Motor der Wirtschaft“!
  12. 12. VÖWA-Veranstaltung, Wien November 2019Markus Fally 12 Wer trägt die Verantwortung?
  13. 13. VÖWA-Veranstaltung, Wien November 2019Markus Fally 13 Governance im Daily Business? Quelle: https://giphy.com/explore/hamster-wheel Im „Hamsterrad“ des operativen Alltags ist es schwierig, die Aufgaben hinsichtlich Strategie, Governance, Risikomanagement, Compliance, IKS etc. mit ausreichenden Ressourcen wahrzunehmen! Ohne „Anlassfall“ erscheinen diese Aktivitäten oft als unproduktiv und bürokratisch!
  14. 14. VÖWA-Veranstaltung, Wien November 2019Markus Fally 14 Problematik KMU/EPU? Quelle: https://www.br.de/radio/bayern2/immer-dieser-stress-100.html Der Erfolgsdruck im primären Wertschöpfungsprozess bei knappen Ressourcen ist meist, gerade auch bei guter Geschäftsentwicklung, sehr hoch!
  15. 15. VÖWA-Veranstaltung, Wien November 2019Markus Fally 15 Worum gehts? Normatives Korsett bewältigen Prävention gegen Organisations- verschulden, IKS-Mängel und Kommunikationsfehler Chancen, Assets, Effizienz Innovation vorantreiben Erfolg in der VUCA-World Quelle: https:// www.kochiesbusinessbuilders.com.au/understanding- and-managing-legal-risk-what-every-business-needs-to-know/ Evocative Management!
  16. 16. Praxisfälle VÖWA-Veranstaltung, Wien November 2019Markus Fally 16 CEO Fraud gefälschte Unterschriften Cybercrime Ransomware fremde Rechtssysteme Projekte und Folgebewusstsein Vergaberecht Salzburger Osterfestspiele & Burgtheater
  17. 17. Lessons learned I für KMU VÖWA-Veranstaltung, Wien November 2019Markus Fally 17 Verantwortung GF, Führungskräfte - Strategie - antizipative Risikobetrachtung - effiziente Gestaltung der Kontrollprozesse Interne Assurance-Promotoren - interne/externe Netzwerke - vereinfachte/informelle Second Line - konstruktive Kritik statt Fehlersuche - Mut, Resilienz und Vertrauen https://trailblazercommunitygroups.com/events/details/salesforce- london-uk-b2c-marketers-group-presents-salesforce-marketing- cloud-lessons-learnt/
  18. 18. Lessons learned II für KMU VÖWA-Veranstaltung, Wien November 2019Markus Fally 18 Überzeugende Kommunikation - Bewusstsein für „Good Governance“ schaffen - umfassende, offene Reflexion - gute Argumentations- und Kommunikationsskills Schonungslose Risikoanalyse - nicht nur naheliegende Risiken - antizipativ - spekulativ - Folgebewusstsein!
  19. 19. Lessons learned III für KMU VÖWA-Veranstaltung, Wien November 2019Markus Fally 19 Transparente Evaluierung - Präventions- und Wertschöpfungsorientierung statt „Debattierclub“ - qualitative/quantitive Auswirkungen analysieren und promoten - Weiterentwicklung treiben „No loser“-Prinzip - Optimierungspotenzial wertfrei beurteilen - keine „Sündenböcke“ - mit Vertrauen und Respekt zu „Win-win-Situation“ Quelle: https://www.mein-persoenliches-konzept.com/infobriefe/?l=94
  20. 20. 2. GRC-Forum, September 2018Markus Fally 20 „Murphys Law gilt auch für Restrisiken, vor allem für die unerkannten!“ Aber bitte nicht vergessen!
  21. 21. VÖWA-Veranstaltung, Wien November 2019Markus Fally 21 Karriereleiter statt Hamsterrad! Quelle: https://in.pinterest.com/pin/686376799434082335/
  22. 22. Ich freue mich auf Ihre Fragen? 2. GRC-Forum, September 2018Markus Fally 22
  23. 23. Danke für Ihre Aufmerksamkeit, … … und viel Energie!

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