What can be done to strengthen the controlling position of APAS in the German Audit industry? 1. How can APAS be compared to the US Public Company Accounting Oversight Board (PCAOB) 2. What are the conclusions that can be drawn from the comparison? 3. What is the Wirecard scandal and how did it unfold? 4. …

Industrial control systems are essential for the functioning of our society since they control our electricity, water, agriculture, health, communication, transportation, emergency service and financial service. In the digital age of big data and data analytics these so-called critical infrastructures …

The transatlantic data transfer between the U.S. and the EU would have been extremely complex and expensive if the European Commission together with the U.S. Department of Commerce had not originated the Safe Harbor agreement in 2000. As recently as the beginning of 2014 the European Parliament, especially …