audit operationとは 意味・読み方・使い方

(iv) Matters related to implementation of internal audit and other operation and confirmation of its management situation.発音を聞く 例文帳に追加

四　内部監査その他の事業の実施及びその管理の状況の確認に関する事項 - 日本法令外国語訳データベースシステム

Therefore, in principle, it shall be performed by the same external auditor who performed the company's financial statement audit (not only the same audit firm, but also the same engagement partner). Consequently, the external auditor should sufficiently understand the situation of the management's design, operation and assessment of internal controls corresponding to each company's environment, and effectively and efficiently integrate execution of the internal control audit with the financial statement audit, while considering the audit materiality.発音を聞く 例文帳に追加

したがって、監査人は、それぞれの会社の状況等に応じ、経営者による内部統制の整備並びに運用状況及び評価の状況を十分理解し、監査上の重要性を勘案しつつ、内部統制監査と財務諸表監査が一体となって効果的かつ効率的に実施する必要があることに留意する。 - 金融庁

Generally, the department of the headquarters, which is responsible for audit and independent from the departments directly involved in operation of a nuclear installation, implements audit so as to ensure independency.例文帳に追加

通常、監査に携わるのは、直接原子力施設の運用を行う部門とは関わりのない、本社の監査担当部局が実施し、監査の独立性を確保している。 - 経済産業省

To provide a system capable of recording an operation log which is useful, visual, and intelligible for an audit or the like.例文帳に追加

監査等のために有用な、視覚的でわかりやすい操作ログを記録できるシステムを提供する。 - 特許庁

• Retention of audit trails* which indicate that the operation procedures were properly performed based on the established regulations, etc.発音を聞く 例文帳に追加

・定められた規程等に従って業務手続が適切に行われたことを示す監査証跡※の保持 - 経済産業省

Also, in order to improve efficiency by more sophisticated integration of internal control audit with financial statement audit, auditors should consider the need to sufficiently understand: the status of the management's design, operation, and assessment of internal controls; the situation of internal control design; and the operation and assessment situation by the management. They should also execute effective and efficient practice of audits by integrating internal control audit with financial statement audit, while considering audit materiality.発音を聞く 例文帳に追加

また、内部統制監査と財務諸表監査の一層の一体的実施を通じた効率化を図る観点から、監査人は、経営者による内部統制の整備並びに運用状況及び評価の状況を十分理解し、監査上の重要性を勘案しつつ、内部統制監査と財務諸表監査が一体となって効果的かつ効率的に実施する必要があることに留意するとした。 - 金融庁

Based on the designation, the audit results are inputted using the terminal device 50 for input operation.例文帳に追加

各監査人は、この指定に基づき入力作業用端末装置５０を用いて監査結果を入力する。 - 特許庁

To streamline evaluation operation of an auditor in charge of auditing e-mails and to achieve proper audit.例文帳に追加

電子メールの監査を行う監査者の評価作業を効率化するとともに、適切な監査を実現することにある。 - 特許庁