Departmental Bulletin Paper コーポレート・ガバナンスの観点からみた「監査白書2014」
コーポレート ガバナンス ノ カンテン カラ ミタ カンサ ハクショ 2014
The Audit White Paper in 2014 which was seen from The Viewpoint of Corporate Governance

小森, 清久

Description
The internal audit activity must be independent, and internal auditors must be objective in performing their work. The chief audit executive must report to a level within the organization that allows the internal audit activity to fulfill its responsibilities. The chief audit executive must confirm to the board, at least annually, the organizational independence of the internal audit activity. The chief audit executive must communicate and interact directly with the board. The chief audit executive must report periodically to senior management and the board on the internal audit activity’s purpose, authority, responsibility, and performance relative to its plan and on its conformance with the Code of Ethics and the Standards. Reporting must also include International Standards for the Professional Practice of Internal Auditing (Standards). Significant risk and control issues, including fraud risks, governance issues, and other matters that require the attention of senior management and/or the board.
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http://repository.aitech.ac.jp/dspace/bitstream/11133/3193/1/%e7%b4%80%e8%a6%8152%e5%8f%b7%28p107-p116%29.pdf

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