Zur Erneuerung des deutschen Bankgesetzes

Bibliographic data

Monograph

Identifikator:: 1767108885

URN:: urn:nbn:de:zbw-retromon-147081

Document type:: Monograph

Author:: Paneth, Erwin

Title:: Entwicklung der Reklame vom Altertum bis zur Gegenwart

Place of publication:: München [u.a.]

Publisher:: Oldenbourg

Year of publication:: 1926

Scope:: XIV, 245 Seiten; Illustrationen, graphische Darstellungen

Digitisation:: 2021

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: C. Die Personenreklame

Collection:: Economics Books

MAJORITY REPORT. 264 of its annual income from sources other than public funds and payments out of the State funds of Approved Societies. 665. We suggest that the power conferred by the section on Insurance Committees should be withdrawn as they have no funds available for this purpose. SECTION L.—AUDIT OF ACCOUNTS. 666. We conclude this Chapter with a reference to the arrangements for audit of the accounts of Approved Societies and Insurance Committees. Though we deal with this matter briefly we do not underrate the great importance of strict and continuous supervision of the accounting of the numerous and highly diversified bodies which administer the Scheme. The question of audit only becomes prominent when misappropriation or serious negligence arises. Nevertheless, efficient audit is one of the most important elements in the financial structure of a Scheme of this character. ResurTs oF THE AupIr. 667. The arrangements for audit, and the results which have emerged during the operation of the scheme are fully described in the statement which has been submitted to us by the National Insurance Audit Department (App. OI). That statement has been supplemented by a considerable measure of oral examina- tion (Q. 23,209-23,289). 668. The evidence goes to show that, in spite of the inevitable complexity of the accounting system and the lack of professional training among the officers of many of the smaller units, the accounts are, on the whole, kept in a very satisfactory manner, and that a reasonable and increasing compliance with the many regulations of the Central Departments is secured. The following table from Appendix CI, shows a satisfactory and greatly improving state of affairs in the matter of the submission of accounts of Societies to the scrutiny of the auditors :— Year ended : 31st December, 1916 1917 1918 1919 1920 1921 1922 1923 1924 a." Number then coming under andit. 2,078 1,842 1,706 1,634 1,567 1,496 1,365 1,264 1.240 Societies. Number of non- compliance Special Reports. 133 97 84 J H3 fo Per cent. 6°40 5-27 4-92 3-92 3:32 2:61 388 3:64 9+ ”() Number then coming | under audit. 13,455 11,669 11,123 10,754 9,868 8,942 8.463 8,093 7914 Branches, Number of non- compliance Special Reports. 568 493 546 454 377 377 343 175 994 5 Per cent. 4-22 4-22 4-91 4-22 5-82 4-22 4-05 2-1, 9+ RY

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