Der Fall Wirecard. Die Bedeutung der Abschlussprüfung im Kontext der Erkennung und Prävention von Bilanzmanipulation
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Bachelorarbeit aus dem Jahr 2024 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,0, Hochschule Heilbronn Technik Wirtschaft Informatik, Sprache: Deutsch, Abstract: Diese Bachelorarbeit analysiert den Wirecard-Skandal, einen der grö ten Wirtschaftsskandale Deutschlands, und untersucht die Rolle der Abschlussprüfung bei der Erkennung und Prävention von Bilanzmanipulationen. Neben der theoretischen Einführung in Accounting Fraud und Forensic Accounting werden Schwachstellen im Prüfungsprozess beleuchtet, die zu Versäumnissen führten. Am Beispiel von Wirecard zeigt die Arbeit, wie gezielte Bilanzmanipulationen umgesetzt wurden, welche Warnsignale gemä IDW PS 210 ignoriert wurden und wie das Fraud-Triangle-Modell auf den Fall angewendet werden kann. Abschlie end werden praxisnahe Handlungsempfehlungen für die Wirtschaftsprüfung in Deutschland entwickelt, um die Prüfungspraxis zu stärken und zukünftige Skandale zu verhindern. Die vorliegende Arbeit bietet fundierte Erkenntnisse für Interessierte an Corporate Governance, Rechnungswesen und Wirtschaftsprüfung.
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