{"id":27344,"date":"2023-10-01T16:07:35","date_gmt":"2023-10-01T14:07:35","guid":{"rendered":"https:\/\/hofer.law\/?p=27344"},"modified":"2023-10-01T18:23:06","modified_gmt":"2023-10-01T16:23:06","slug":"interne-kontrollfunktion","status":"publish","type":"post","link":"https:\/\/hofer.law\/en\/interne-kontrollfunktion\/","title":{"rendered":"Interne Kontrollfunktion"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"27344\" class=\"elementor elementor-27344\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5bd5811f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5bd5811f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" data-e-bg-lazyload=\"\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-202815b3\" data-id=\"202815b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45b4c635 elementor-widget elementor-widget-heading\" data-id=\"45b4c635\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Anforderungen an Leiter interner Kontrollfunktionen: <br>Die W\u00e4chter im Hintergrund<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-22bdc32f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22bdc32f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6bebb665\" data-id=\"6bebb665\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6501c2b7 elementor-widget elementor-widget-image\" data-id=\"6501c2b7\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"671\" src=\"https:\/\/hofer.law\/wp-content\/uploads\/2023\/07\/hofer_immo_privat.jpg\" class=\"attachment-large size-large wp-image-25311\" alt=\"hofer law bell\" srcset=\"https:\/\/hofer.law\/wp-content\/uploads\/2023\/07\/hofer_immo_privat.jpg 904w, https:\/\/hofer.law\/wp-content\/uploads\/2023\/07\/hofer_immo_privat-300x252.jpg 300w, https:\/\/hofer.law\/wp-content\/uploads\/2023\/07\/hofer_immo_privat-768x644.jpg 768w, https:\/\/hofer.law\/wp-content\/uploads\/2023\/07\/hofer_immo_privat-14x12.jpg 14w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7109922e elementor-widget elementor-widget-jkit_post_date\" data-id=\"7109922e\" data-element_type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module___69efcf9010257\" ><p class=\"post-date\">1. October 2023<\/p><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70fd3a45 elementor-widget elementor-widget-heading\" data-id=\"70fd3a45\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hohe Anforderungen an Banken<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ae8be14 elementor-widget elementor-widget-text-editor\" data-id=\"6ae8be14\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>In der komplexen Welt der Finanzinstitute und Banken spielen interne Kontrollfunktionen eine entscheidende Rolle, um die Integrit\u00e4t und Sicherheit des Gesch\u00e4ftsbetriebs zu gew\u00e4hrleisten. Leiter dieser Funktionen m\u00fcssen hohen Anforderungen gen\u00fcgen, um sicherzustellen, dass sie ihre Aufgaben effektiv und unvoreingenommen wahrnehmen. Hier werfen wir einen genaueren Blick auf die Anforderungen an diese Schl\u00fcsselpersonen.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-70b711ef elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70b711ef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-534aa02d\" data-id=\"534aa02d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7691e648 elementor-widget elementor-widget-text-editor\" data-id=\"7691e648\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Formale Anforderungen<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e666a9f elementor-widget elementor-widget-text-editor\" data-id=\"2e666a9f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Das \u00f6sterreichische Bankwesengesetz (BWG) legt in den \u00a7\u00a7 39 Abs. 5 und 6 sowie \u00a7 42 klare Vorgaben f\u00fcr die Einrichtung von internen Kontrollfunktionen in Finanzinstituten fest und definiert die Anforderungen an die Leiter dieser Funktionen. Leiter interner Kontrollfunktionen m\u00fcssen auf einer angemessenen Hierarchiestufe positioniert sein, um ausreichende Befugnisse und Einfluss zu haben. Sie sollten direkten Zugang zur Gesch\u00e4ftsleitung haben, um effektiv berichten und Empfehlungen aussprechen zu k\u00f6nnen. <b>Die Unabh\u00e4ngigkeit dieser Funktionen ist von entscheidender Bedeutun<\/b>g, und organisatorische Vorkehrungen m\u00fcssen sicherstellen, dass sie nicht der Person unterstellt sind, die die zu \u00fcberwachenden T\u00e4tigkeiten ausf\u00fchrt.<\/p><p>\u00a0<\/p><p>Dar\u00fcber hinaus d\u00fcrfen die Mitarbeiter der internen Kontrollfunktionen <b>keine operativen T\u00e4tigkeiten in den \u00fcberwachten Bereichen<\/b> aus\u00fcben, um Interessenkonflikte zu vermeiden. Die Auswahl der Leiter dieser Funktionen muss dokumentiert und transparent sein, und die Qualifikationen m\u00fcssen kontinuierlich aufrechterhalten werden. Weiterbildungsm\u00f6glichkeiten sollten zur Verf\u00fcgung stehen.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5c11f1c elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5c11f1c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e0ed41a\" data-id=\"e0ed41a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cc7dfa elementor-widget elementor-widget-text-editor\" data-id=\"6cc7dfa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Fachliche Eignung<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d43f9cb elementor-widget elementor-widget-text-editor\" data-id=\"d43f9cb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Leiter interner Kontrollfunktionen m\u00fcssen \u00fcber die erforderliche Sachkenntnis und Erfahrung im Bankwesen verf\u00fcgen, um ihre Aufgaben effektiv erf\u00fcllen zu k\u00f6nnen. Dies umfasst theoretisches Wissen, das durch einschl\u00e4gige Aus- und Weiterbildungen erworben wurde, sowie praktische Kenntnisse, die im Rahmen der beruflichen T\u00e4tigkeit im Bankwesen erworben wurden. Die spezifischen Anforderungen k\u00f6nnen je nach Zust\u00e4ndigkeitsbereich variieren.<\/p><p>\u00a0<\/p><p>Die Bewertung der Erfahrung im Bankwesen ber\u00fccksichtigt die Art, den Umfang und die Komplexit\u00e4t des Gesch\u00e4fts des Instituts sowie die konkret wahrgenommenen Aufgaben und Verantwortlichkeiten. Eine umfassende Kenntnis des Bankwesens ist entscheidend, um die Risiken und Anforderungen angemessen zu verstehen und zu bewerten.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c366df6 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c366df6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-43c8e62\" data-id=\"43c8e62\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4d0a46 elementor-widget elementor-widget-text-editor\" data-id=\"b4d0a46\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Aufrichtigkeit, Zuverl\u00e4ssigkeit und Unvoreingenommenheit<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c900f3 elementor-widget elementor-widget-text-editor\" data-id=\"6c900f3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Leiter interner Kontrollfunktionen m\u00fcssen jederzeit pers\u00f6nlich aufrichtig, zuverl\u00e4ssig und unvoreingenommen handeln. Diese Anforderungen entsprechen den Standards, die auch an Gesch\u00e4ftsleiter angelegt werden. Ihre Integrit\u00e4t und Unvoreingenommenheit werden aufgrund ihrer zentralen Rolle bei der Sicherstellung der Einhaltung von Vorschriften und der \u00dcberwachung von Gesch\u00e4ftsaktivit\u00e4ten sorgf\u00e4ltig bewertet.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b8b5b84 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8b5b84\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-df9972b\" data-id=\"df9972b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba1f5fb elementor-widget elementor-widget-text-editor\" data-id=\"ba1f5fb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00dcberpr\u00fcfung und Mitwirkungspflicht<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0923aad elementor-widget elementor-widget-text-editor\" data-id=\"0923aad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Die \u00dcberpr\u00fcfung der Aufrichtigkeit, Zuverl\u00e4ssigkeit und Unvoreingenommenheit erfolgt anhand von Lebenslaufinformationen und anderen vorgelegten Unterlagen. Zus\u00e4tzlich k\u00f6nnen Leiter interner Kontrollfunktionen zu &#8222;Fit &amp; Proper Tests&#8220; durch die Finanzmarktaufsicht geladen werden, um sicherzustellen, dass sie die erforderliche Integrit\u00e4t und Qualifikation besitzen.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-540ad4e8 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"540ad4e8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-170e99eb\" data-id=\"170e99eb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1167874 elementor-widget elementor-widget-text-editor\" data-id=\"1167874\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>#Fazit<\/strong><\/p><p>Leiter interner Kontrollfunktionen m\u00f6gen im Hintergrund agieren, aber ihre Rolle ist von entscheidender Bedeutung f\u00fcr die Stabilit\u00e4t und Integrit\u00e4t von Finanzinstituten. Die strikte Einhaltung dieser Anforderungen gew\u00e4hrleistet, dass diese Schl\u00fcsselpersonen in der Lage sind, ihre Funktionen effektiv auszu\u00fcben und dazu beizutragen, das Vertrauen in die Finanzbranche aufrechtzuerhalten.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-689763cc elementor-widget elementor-widget-text-editor\" data-id=\"689763cc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>Kategorien:<\/b><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70251997 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"70251997\" data-element_type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module__1_69efcf9027070\" ><span class=\"post-terms\"><span class=\"term-list\"><a href=\"https:\/\/hofer.law\/en\/category\/banking\/\">Banking<\/a><\/span>, <span class=\"term-list\"><a href=\"https:\/\/hofer.law\/en\/category\/fit-proper\/\">FIT &amp; PROPER<\/a><\/span>, <span class=\"term-list\"><a href=\"https:\/\/hofer.law\/en\/category\/fma\/\">FMA<\/a><\/span>, <span class=\"term-list\"><a href=\"https:\/\/hofer.law\/en\/category\/regulatory\/\">Regulatory<\/a><\/span><\/span><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-68ea5ecf elementor-widget elementor-widget-text-editor\" data-id=\"68ea5ecf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><b>Teilen:<\/b><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60e6810b elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--color-custom elementor-widget__width-initial elementor-share-buttons--shape-square elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"60e6810b\" data-element_type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/hofer.law\/wp-content\/plugins\/elementor-pro\/assets\/css\/widget-share-buttons.min.css\">\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_xing\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on xing\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-xing\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7842d4bf elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7842d4bf\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider 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100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1ad58b8a jkit-sticky-element--enabled jkit-sticky-element-on--down jkit-sticky-position--sticky\" data-id=\"1ad58b8a\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jkit_sticky_device&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;jkit_sticky_top_position&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]}}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6819acdd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6819acdd\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" data-e-bg-lazyload=\"\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5f65c26e\" data-id=\"5f65c26e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a1e84f4 elementor-widget elementor-widget-image\" data-id=\"5a1e84f4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"571\" src=\"https:\/\/hofer.law\/wp-content\/uploads\/2023\/09\/team_hofer.png\" class=\"attachment-large size-large wp-image-27212\" alt=\"\" srcset=\"https:\/\/hofer.law\/wp-content\/uploads\/2023\/09\/team_hofer.png 886w, https:\/\/hofer.law\/wp-content\/uploads\/2023\/09\/team_hofer-300x214.png 300w, https:\/\/hofer.law\/wp-content\/uploads\/2023\/09\/team_hofer-768x548.png 768w, https:\/\/hofer.law\/wp-content\/uploads\/2023\/09\/team_hofer-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-565aae9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"565aae9b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" data-e-bg-lazyload=\"\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-34ebd088\" data-id=\"34ebd088\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6eb01628 elementor-widget elementor-widget-heading\" data-id=\"6eb01628\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><b>Any questions?<\/b><\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-407d77ff elementor-widget elementor-widget-text-editor\" data-id=\"407d77ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">We think in terms of solutions and put your interests first.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19c8f511 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"19c8f511\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/hofer.law\/wp-content\/plugins\/elementor\/assets\/css\/widget-icon-list.min.css\">\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">+43 (1) 91 666 87<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">office@hofer.law<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Anforderungen an Leiter interner Kontrollfunktionen: Die W\u00e4chter im Hintergrund 1. Oktober 2023 Hohe Anforderungen an Banken In der komplexen Welt der Finanzinstitute und Banken spielen interne Kontrollfunktionen eine entscheidende Rolle, um die Integrit\u00e4t und Sicherheit des Gesch\u00e4ftsbetriebs zu gew\u00e4hrleisten. Leiter dieser Funktionen m\u00fcssen hohen Anforderungen gen\u00fcgen, um sicherzustellen, dass sie ihre Aufgaben effektiv und unvoreingenommen [&hellip;]<\/p>","protected":false},"author":3,"featured_media":24181,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[201,204,194,202],"tags":[209,205,210,195,206],"class_list":["post-27344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-banking","category-fit-proper","category-fma","category-regulatory","tag-banken","tag-compliance","tag-finanzinstitute","tag-fma","tag-regulatory"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.1 (Yoast SEO v21.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Anforderungen an Leiter interner Kontrollfunktionen<\/title>\n<meta name=\"description\" content=\"Das \u00f6sterreichische Bankwesengesetz (BWG) legt in den \u00a7\u00a7 39 Abs. 5 und 6 sowie \u00a7 42 klare Vorgaben f\u00fcr die Einrichtung von internen Kontrollfunktionen in Finanzinstituten fest und definiert die Anforderungen an die Leiter dieser Funktionen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hofer.law\/en\/interne-kontrollfunktion\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"WIRTSCHAFTSKANZLEI F\u00dcR UNTERNEHMEN &amp;PRIVATE CLIENTS IN WIEN\" \/>\n<meta property=\"og:description\" content=\"Sie sind auf der Suche nach einem professionellen Partner f\u00fcr Ihre rechtlichen Angelegenheiten? 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