internal audit systemとは 意味・読み方・使い方

(1) External Audit of Internal Control System by Accounting Auditors, Lawyers, etc.発音を聞く 例文帳に追加

①【会計監査人、弁護士等による内部管理態勢に対する外部監査】 - 金融庁

(ii) Does the Internal Audit Division have staff adept in system-related matters?発音を聞く 例文帳に追加

（ⅱ）内部監査部門は、システム関係に精通した要員を確保しているか。 - 金融庁

Do the Internal Audit Guidelines, etc. to audit the administrative risk management system, which have been prepared by the Internal Audit Division, include items pertaining to compliance with the Foreign Exchange Act, etc.?発音を聞く 例文帳に追加

内部監査部門が作成した事務リスク管理体制を監査するための内部監査の実施要領等において、外為法令等の遵守に係る項目が含まれているか。 - 財務省

To the extent examined in the inspections, the Board found that all of the Big Four firms were insufficient in quality control as a firm, specifically in the systematic management of audit engagements that ensures quality control of audits.In particular, deficiencies were identified in the overall management of audit engagements, auditors’ independence, acceptance of new clients and client retention, performance of audit works, audit working papers, internal review of audit engagements, supervision of the quality control system, joint audits, systematic audits, etc.発音を聞く 例文帳に追加

具体的には、業務運営全般、独立性、監査契約の新規締結・更新、監査業務の遂行、監査調書、監査業務に係る審査、品質管理システムの監視、共同監査、組織的監査等に関して不十分なものが認められる。 - 金融庁

1. Development and Establishment of Internal Audit System by Board of Directors or organization equivalent to Board of Directors発音を聞く 例文帳に追加

１．取締役会及び取締役会等による内部監査態勢の整備・確立 - 金融庁

In the case where the institution inspected undergoes an external audit other than the audit of financial statements in order to secure the effectiveness of the internal control system, the inspector should review the effectiveness of the internal control system by examining the audit results in a comprehensive manner.発音を聞く 例文帳に追加

ただし、金融機関が、内部管理態勢の有効性等を確保するため、財務諸表監査と別に外部監査を受けている場合は、財務諸表監査の結果と併せて、内部管理態勢の有効性等を総合的に検証することとなる。 - 金融庁

In evaluating the financial institution's development and establishment of the internal audit system, the inspector shall bear in mind that the key point is whether the management is seeking to establish an effective internal audit system based on said recognition.発音を聞く 例文帳に追加

内部監査態勢の整備・確立状況の評価に当たっては、金融機関の経営陣がこのような認識を持った上で、実効性のある内部監査態勢を構築しているかがポイントとなることに留意する。 - 金融庁

Whether a system for the Internal Audit Division to appropriately grasp the improvements at audited divisions concerning the points pointed out in internal audits.発音を聞く 例文帳に追加

また、内部監査で指摘した事項について、被監査部門における改善状況等を適切に把握する体制となっているか。 - 金融庁