「財務報告に係る内部統制の評価と監査」

Abstract

The Internal Control Committee issued an exposure draft of the Standard for Management Assessment and Audits of Internal Controls Over Financial Reporting in July 2005. In consideration of the public comments submitted it, the Committee published the “Draft Standards for Management Assessment and Audit Concerning Internal Control Over Financial Reporting” on December8,2005. Taking into account the public comments submitted for the exposure draft, the Council has undertaken discussion and published the following document, entitled“About the Setting of the Standards and Practice Standards for Management Assessment and Audit Concerning Internal Control Over Financial Reporting（Council' Opinion）”. However, the Standards have a few problems to improve, using top-down/risk-based approach, and not adopting direct reporting.