Facing the digital era challenge, the accounting profession is implied in its renewal process aiming at responding in an adequate manner to the companies’ and society’s continuous changing requirements. The paper emphasizes the impact of the information technology on the accounting...

This study belongs to the research field of neuroeconomics, which is currently evolving at the periphery of neuroscience and economics. Its author pursues the objective of empirically studying the relationship between cognitive load in an economic situation and the neuronal processes within a...

I. Besonderheiten in der Prüfung -- II. Arten von Risiken identifizieren und dokumentieren -- III. Internes Kontrollsystem aufbauen -- IV. Methoden zur Beurteilung von Risiken einsetzen -- V. Maßnahmen zur Vermeidung von Risiken ableiten -- VI. Übungsaufgaben.