コーポレート・ガバナンスの観点からみた監査役会と内部監査部門の連携

Abstract

"The cooperation between Audit ＆ Supervisory Board and the Internal Audit Department is not always legally guaranteed, and it is not incorporated in the audit system. In this respect, the relative vulnerability in the cooperation between Audit ＆ Supervisory Board and Internal Audit Department is undeniable in the three-pillar audit system. From the viewpoint that Audit ＆ Supervisory Board effectively carry out their responsibilities and contribute to the improvement of corporate values, the cooperation between Audit ＆ Supervisory Board and Internal Audit Department increasingly becomes important. This is the reason why Corporate Governance Code Supplemental Principle 4-13(3) requires cooperation between Audit ＆ Supervisory Board and the Internal Audit Department. One of the problems with the cooperation between both sides is that there are many companies where the Internal Audit Department is directly connected to the president of the company. In this situation, it is difficult to prevent management fraud. Furthermore, the companies having no staff for Audit ＆ Supervisory Board slightly increase, which is a problem from the viewpoint of corporate governance. In order to not decrease the effectiveness of the audit by Audit ＆ Supervisory Board , a significant increase in auditing staff who work in a committed manner under auditors is desirable."