audit in depthとは 意味・読み方・使い方

③ Whether the Internal Audit Division grasps the risk management situation of audited divisions, establishes internal audit plans which take into consideration the frequency and depth in accordance with the nature and degree of risks involved, and conducts efficient and effective internal audits in accordance with such internal audit plans.発音を聞く 例文帳に追加

③ 内部監査部門は、被監査部門におけるリスク管理状況等を把握した上、リスクの種類・程度に応じて、頻度・深度に配慮した効率的かつ実効性ある内部監査計画を立案するとともに、内部監査計画に基づき効率的・実効性ある内部監査を実施しているか。 - 金融庁

This examination process is integrated with the audit of financial statements and supports the in-depth and efficient conducting of said audits. If such examinations were to not require the same level of assurance as a financial statement audit and auditors were to perform different procedures and gather different evidences for the respective audits, it would be unsuitable. It would make the procedures of both audits more cumbersome and complicated if auditors were to evaluate audit evidence and derive different conclusions in each audit based on the differences in the levels of assurance required.発音を聞く 例文帳に追加

また、この検証は、財務諸表監査の深度ある効率的実施を担保するためにも財務諸表の監査と一体となって行われるが、同一の監査人が、財務諸表監査と異なる水準の保証を得るために異なる手続や証拠の収集等を行うことは適当でないのみならず、同一の監査証拠を利用する際にも、保証の水準の違いから異なる判断が導き出されることは、かえって両者の監査手続を煩雑なものとすることになる。 - 金融庁

At each of the firms, since some reviews were limited to checking only routine matters without further depth, or were focused only on matters indicated by the audit team or the first reviewer, cases were found where reviews were not sufficiently performed from a perspective of outsiders of the audit team, or as the higher level reviewing group.This led the Board to conclude that the review systems were deemed insufficient or partly insufficient for the audit firms in identifying problems of individual audit engagements, and in confirming whether judgments made or measures taken for such identified problems were appropriate.発音を聞く 例文帳に追加

各法人ともに、審査項目をチェックするのみで深度のある審査が行われていない事例、また、監査チームあるいは審査担当者から示された項目を主として審査するため、監査チームの外あるいは上級の立場からの審査が十分に行われていない事例等が認められ、法人として個々の監査業務における問題を認識し、それに対する判断や処理の適切性を確認する等の審査態勢に不十分な点がある、あるいは、審査態勢が不十分と認められる。 - 金融庁

2) In conducting field inspections on a financial institution, the inspector should not necessarily examine all of the items listed in this checklist if it has been confirmed that the Internal Audit Division of the institution is functioning effectively, because checks on the actual status of administrative processes are conducted by the division. On the other hand, if the Internal Audit Division is not functioning effectively, it is necessary to conduct more in-depth inspections with regard to items not listed in this checklist as well.発音を聞く 例文帳に追加

調査に当たっては、実際の事務処理状況のチェックは、基本的に金融機関の内部監査部門等が負っていることに留意し、内部監査部門が有効に機能していることが確認出来れば、例示事項の全てについてまで、実地に調査を行う必要はなく、逆に内部監査部門が有効に機能していないようであれば、さらに深くその他の業務分野についてもチェックを行う必要がある。 - 金融庁

(i) Does the Board of Directors or organization equivalent to the Board of Directors have the Internal Audit Division or the chief of the division grasp the status of business consultation and guidance and other finance facilitation, legal compliance, customer protection and risk management at the divisions audited and formulate a plan for implementing internal audits in an efficient and effective manner with due consideration for the frequency and depth of necessary audits (hereinafter referred to as the “Internal Audit Plan”) and approve basic matters concerning the plan, including its key priority items?発音を聞く 例文帳に追加

（ⅰ）取締役会等は、被監査部門等における経営相談・経営指導等をはじめとした金融円滑化、法令等遵守、顧客保護等及びリスク管理の状況を把握した上、頻度及び深度等に配慮した効率的かつ実効性のある内部監査の計画（以下「内部監査計画」という。）を内部監査部門又は内部監査部門長に策定させ、その重点項目を含む基本的事項を承認しているか。 - 金融庁

Does the Internal Audit Division formulate a plan for implementing internal audits in an efficient and effective manner with due consideration for the frequency and depth of necessary audits based on its understanding of the status of business consultation and guidance and other finance facilitation, legal compliance, customer protection and risk management at the divisions audited and obtain approval by the Board of Directors or organization equivalent to the Board of Directors of basic matters concerning the plan, including its key priority items?発音を聞く 例文帳に追加

内部監査部門は、被監査部門等における経営相談・経営指導等をはじめとした金融円滑化、法令等遵守、顧客保護等及びリスク管理の状況を把握した上、頻度及び深度等に配慮した効率的かつ実効性のある内部監査計画を立案し、重点項目を含む基本的事項について取締役会等の承認を受けているか。 - 金融庁

Therefore, at present, auditors are not necessarily capable of meeting the expectations of shareholders and investors. For this reason, from the perspective of strengthening the functions of auditors within listed companies, it is hoped that measures such as the following will be implemented: 1. Maintain adequate human resources and infrastructure to support the statutory auditors who carry out audits (cooperating with internal audit and internal control divisions for this purpose); 2. Appoint highly independent outside auditors; and 3. Appoint auditors with an in-depth knowledge of finance/accounting. For the purpose of promoting listed companies to implement these measures, stock exchanges should stipulate these measures as desirable, and develop frameworks for disclosing the status of each listed company.発音を聞く 例文帳に追加

このため、上場会社等においては、監査役の機能強化の観点から、①監査役監査を支える人材・体制の確保（このための内部監査・内部統制部門との連携） ②独立性の高い社外監査役の選任 ③財務・会計に関する知見を有する監査役の選任 等の措置が講じられていくことが望まれるところであり、取引所においては、上場会社によるこれらの取組みの促進を図るべく、これらを望ましい事項と位置づけるとともに、各上場会社の取組み状況についての開示の枠組み等を整備していくことが適当である。 - 金融庁