|
企業内部統制システムの構築：概要と効果
|
|
吉田 泰典1、大藤 康雄2
|
|
1綜研化学株式会社生産本部企画管理グループ 2綜研化学株式会社内部監査室
|
|
From the first fiscal year after April 2008 Financial Instruments and Exchange Act requires any listed company to establish and straighten the internal control system related to financial reports and to submit the audit certificate from the audit corporation which certifies its operating condition to the regional bureau of the Ministry of Finance. This paper describes the outline of the internal control requested by the Act circumstances of internal control required the effectiveness brought by the system established and assignments for the following fiscal years.
|
| Keywords: |
内部統制 , リスクマネジメント , 金融商品取引法 , |
|
|
[PDF (236.9K)]
|
|
第3巻 , 第1号 , (pp.9-15)
