|Module:||Business A: Accounting and Finance |
Modul: Int. Accounting and Auditing III
|Credits:||4 SWS / 7,5 Credits|
|Application:||12.07.2021 untill 16.07.2021|
|Acceptance of the seminar place after receipt of an acceptance letter:||Place acceptance until 02.08.2021|
|Start of processing by topic assignment:||13.10.2021 |
9 am - 10 am
|Submission of the work:||08.12.2021|
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.
This seminar, together with the seminar in cooperation with Baker Tilly in the summer semester, the seminar "Corporate Governance of Public Organizations" by Prof. Leisyte in the summer semester and the seminar in cooperation with EY fall under Module III. You can only have one of the seminars counted as an examination credit for Module III!
7.5 ECTS credit points can be acquired. The Master's seminar takes place together with the equivalent Bachelor's seminar under adapted requirements.