On the other hand, in the Internal Control Audit as described herein, the external auditor does not examine the details of the operational audit performed by the corporate auditor. However, when evaluating the appropriateness of the assessment on the company-level controls over financial reporting, the external auditor takes into consideration the designing and operation of internal controls at the management level including corporate auditors or the audit committee, as part of the control environment, monitoring, etc.発音を聞く 例文帳に追加

一方、本基準で示す内部統制監査において、監査人は、監査役が行った業務監査の中身自体を検討するものではないが、財務報告に係る全社的な内部統制の評価の妥当性を検討するに当たり、監査役又は監査委員会の活動を含めた経営レベルにおける内部統制の整備及び運用状況を、統制環境、モニタリング等の一部として考慮する。 - 金融庁

In the evaluation, external auditors must fully consider the status of the design and operation of internal controls at the management level, including the board of directors, corporate auditors or audit committee, internal auditors, etc.発音を聞く 例文帳に追加

監査人は、この検討に当たって、取締役会、監査役又は監査委員会、内部監査等、経営レベルにおける内部統制の整備及び運用状況について十分に考慮しなければならない。 - 金融庁

Process-level risks are usually managed through control activities incorporated in the business operations, while company-level risks should be managed by designing and operating internal controls covering the entire organization, including development of clear management policies and strategies, strengthening of board of director, corporate auditor or audit committee functions, enhancement of monitoring undertaken by the internal audit function, and the like.発音を聞く 例文帳に追加

業務プロセスのリスクについては、通常、業務の中に組み込まれた統制活動等で対応することとなるが、全社的なリスクについては、明確な経営方針及び経営戦略の策定、取締役会及び監査役又は監査委員会の機能の強化、内部監査部門などのモニタリングの強化等、組織全体を対象とする内部統制を整備し、運用して対応することが必要となる。 - 金融庁

The management has the ultimate responsibility for the preparation and release of the Annual Report and other financial reporting documents. However, the board of directors and corporate auditors or audit committee play an important role in the appropriate disclosure of information by performing monitoring functions in the process from the preparation to the release of such documents. When evaluating the status of the design and operation of company-level controls, it is therefore important that external auditors assess the monitoring functions performed by the board of directors and corporate auditors or audit committee regarding, for example, the following points.発音を聞く 例文帳に追加

有価証券報告書等の財務報告書類については、最終的には経営者が責任を持って作成し公表することになるが、公表に至る過程での取締役会や監査役又は監査委員会の監視機能が適切な情報開示に重要な役割を果たすことから、全社的な内部統制の整備及び運用の状況の検討に当たっては、取締役会や監査役又は監査委員会における監視機能について、例えば、以下の点に留意して確認することが重要となる。 - 金融庁

Process-level risks are usually managed through control activities incorporated in the business operations, while company-level risks should be managed by designing and operating internal controls covering the entire organization, including the development of clear management policies and strategies, strengthening of board of director, corporate auditor or audit committee functions, and enhancement of monitoring undertaken by the internal audit function.発音を聞く 例文帳に追加

業務プロセスのリスクについては、通常、業務の中に組み込まれた統制活動等で対応することとなるが、全社的なリスクについては、明確な経営方針及び経営戦略の策定、取締役会及び監査役又は監査委員会の機能の強化、内部監査部門などのモリスクの識別 リスクの分類 リスクの分析 リスクの評価 リスクへの対応ニタリングの強化等、組織全体を対象とする内部統制を整備し、運用して対応することが必要となる。 - 金融庁

When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), the management should focus on company-level controls and perform appropriate procedures such as sending out questionnaires, conducting interview , reviewing reports prepared by the affiliate, or assessing management processes for that affiliate.発音を聞く 例文帳に追加

なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧、当該関連会社に係る管理プロセスの確認等適切な方法により評価を行う必要がある。 - 金融庁

B. Equity method affiliated companies should be included in the scope for management's assessment of internal control. In that case, however, where the affiliated company has prepared its report on internal control based on this standard, and the report has been audited by an external auditor; or the affiliated company is a subsidiary of another company, the parent of the affiliate has prepared its report on internal control based on this standard and the report has been audited by an external auditor, these affiliated companies should be treated the same as the listed subsidiaries under the preceding paragraph A. When an affiliate cannot be assessed in the same manner as that of a subsidiary due to factors such as the existence of other controlling shareholders, investment interest and equity method profit or loss in the affiliate, or dispatched or interlocking officers (directors, corporate auditors, etc.), management should focus on company-level controls and perform procedures such as sending out questionnaires, inquiring, or reviewing reports prepared by the affiliate.発音を聞く 例文帳に追加

ロ． 持分法適用となる関連会社は、評価範囲を決定する際の対象に含まれる。ただし、当該関連会社が本基準に基づき内部統制報告書を作成し監査を受けている場合、又は当該関連会社が他の会社の子会社であって当該関連会社の親会社が本基準に基づき内部統制報告書を作成し監査を受けている場合には、イ．のなお書きに準じて取り扱う。なお、当該関連会社における他の支配株主の存在の有無、当該関連会社への投資持分及び持分法損益の状況、役員（取締役、監査役等）の派遣や兼任の状況などによって、子会社と同様の評価が行えないことが考えられるが、そうした場合には、全社的な内部統制を中心として、当該関連会社への質問書の送付、聞き取りあるいは当該関連会社で作成している報告等の閲覧等適切な方法により評価を行う必要がある。 - 金融庁