Although the audit team did not have legal expertise, the team failed to obtain an opinion letter from an eligible legal specialist.発音を聞く 例文帳に追加

また、当該取引の法律関係等について監査チーム内で検討することが困難であるにもかかわらず、弁護士等の法律の専門家の意見を入手していない。 - 金融庁

(b) Whether the legal compliance division or the internal audit division strives to keep track of the progress of negotiations with rating stakeholders, and whether it examines if negotiations are being conducted appropriately; and whether it strives to establish systems for ensuring the effectiveness thereof, such as by revising the internal rules, etc. when necessary.発音を聞く 例文帳に追加

ロ．法令等遵守部門又は内部監査部門においては、格付関係者との交渉経過の把握に努め、適切な交渉が行われているかなどについて検証を行うとともに、必要に応じ社内規則等の見直しを行うなど、その実効性を確保する態勢の構築に努めているか。 - 金融庁

(i) Does the Board of Directors or organization equivalent to the Board of Directors have the Internal Audit Division or the chief of the division grasp the status of business consultation and guidance and other finance facilitation, legal compliance, customer protection and risk management at the divisions audited and formulate a plan for implementing internal audits in an efficient and effective manner with due consideration for the frequency and depth of necessary audits (hereinafter referred to as the “Internal Audit Plan”) and approve basic matters concerning the plan, including its key priority items?発音を聞く 例文帳に追加

（ⅰ）取締役会等は、被監査部門等における経営相談・経営指導等をはじめとした金融円滑化、法令等遵守、顧客保護等及びリスク管理の状況を把握した上、頻度及び深度等に配慮した効率的かつ実効性のある内部監査の計画（以下「内部監査計画」という。）を内部監査部門又は内部監査部門長に策定させ、その重点項目を含む基本的事項を承認しているか。 - 金融庁

Do directors fully understand that the development of an effective internal audit system suited to the scales and natures of the financial institution’s business and its risk profile as well as the Laws applicable to the business are vital for business consultation and guidance and other finance facilitation, appropriate legal compliance, customer protection and risk management?発音を聞く 例文帳に追加

取締役は、業務の規模・特性、業務に適用される法令等の内容及びリスク・プロファイルに応じた実効性ある内部監査態勢を整備することが、経営相談・経営指導等をはじめとした金融円滑化、適切な法令等遵守、顧客保護等及びリスク管理に必要不可欠であることを十分に認識しているか。 - 金融庁

Does the Internal Audit Division formulate a plan for implementing internal audits in an efficient and effective manner with due consideration for the frequency and depth of necessary audits based on its understanding of the status of business consultation and guidance and other finance facilitation, legal compliance, customer protection and risk management at the divisions audited and obtain approval by the Board of Directors or organization equivalent to the Board of Directors of basic matters concerning the plan, including its key priority items?発音を聞く 例文帳に追加

内部監査部門は、被監査部門等における経営相談・経営指導等をはじめとした金融円滑化、法令等遵守、顧客保護等及びリスク管理の状況を把握した上、頻度及び深度等に配慮した効率的かつ実効性のある内部監査計画を立案し、重点項目を含む基本的事項について取締役会等の承認を受けているか。 - 金融庁