However, as it is difficult for management to perform the entire work of assessment, it is advisable to appoint a responsible person to help management perform the assessment, under the direction of management, and establish a department or a mechanism that performs the assessment under management’s direction. Alternatively, it is also advisable to use, for example, the accounting department, internal audit department, or any other existing department, as long as the department does not assess its own business.発音を聞く 例文帳に追加

ただし、経営者がすべての評価作業を全て実施することは困難であり、経営者の指揮下で経営者を補助して評価を行う責任者を指定するほか、通常、経営者の指揮下で評価を行う部署や機関を設置することが考えられるが、例えば、自らの業務を評価することとならない範囲において、経理部、内部監査部など既設の部署を活用することも考えられる。 - 金融庁