The Wirecard case - implications for companies and auditors
Course information
Module: | 11 |
Credits: | 2 SWS / 5 Credits |
Language: | German |
Dates | |
Application: | 12.07.2021 until 16.07.2021 |
Acceptance of the seminar place after receipt of a confirmation: | Place acceptance until 02.08.2021 |
Start of processing by topic assignment: | 13.10.2021 9 am - 10 am (digital kick-off) |
Submission of the work: | 08.12.2021 |
Presentation: | tba |
Description
After the Wirecard scandal last year, many people asked how this could have happened and why established control mechanisms did not work. In response, the Financial Market Integrity Strengthening Act (FISG) was passed in May 2021, which is intended to fundamentally reform the balance sheet control procedure in Germany and thus restore confidence in the capital market. Within the framework of the FISG, there are innovations in various areas, including a strengthening of the competences of the supervisory board, a tightening of liability for the executive board and supervisory board as well as a comprehensive expansion of the powers of the BaFin.
In this seminar, the innovations for companies and auditors resulting from the FISG will be presented and critically assessed.
The written paper serves as preparation for the Bachelor's thesis. This academic achievement is presented and defended by the student in a presentation.
Examination modalities according to the Examination Regulations
5 ECTS credits can be acquired.
For participation in the course Scientific Work (Module 11, Knowledge Transfer), separate registration by e-mail is required. (More information)
Online application
You can apply online at the following website.
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