This document also examined current operations in the United States, which previously implemented the system and decided to take measures such as using a top-down and risk-based approach while not adopting direct reporting, so that the burden of costs relating to assessment and audit would not be excessive. Since the Standards and Practice Standards of Internal Control was published, actions have been taken for an efficient and effective system, such as publishing "FAQs on the Internal Control Report System" (FSA) and the establishment of Internal Control Reporting System consultation and inquiry desk in related institutions.発音を聞く 例文帳に追加

また、内部統制の基準・実施基準の公表後も、効率的かつ効果的な制度となるよう「内部統制報告制度に関するＱ＆Ａ」の累次における公表（金融庁）や関係機関に内部統制報告制度相談・照会窓口を設置するなどの対応が図られてきたところである。 - 金融庁