management auditingとは 意味・読み方・使い方

(ii) Does the Administrative Supervisory Division, in coordination with other relevant risk management divisions, etc. provide a system to analyze the causes of problems detected as a result of auditing, inappropriate incidents, accidents related to operational processes, complaints and inquiries, etc. and consider measures to prevent the recurrence thereof?発音を聞く 例文帳に追加

（ⅱ）事務統括部門は、関係する他のリスク管理部門等と連携し、監査結果、不祥事件、業務上の事故、苦情・問い合わせ等で把握した問題点の発生原因分析・再発防止策の検討を講じているか。 - 金融庁

The document management system transmits document data designated by the document path and the received job history information to a job history information auditing system and when log storage is made successful, the decryption key is transmitted to the multi function machine.例文帳に追加

文書管理システムは文書パスで指定された文書データと、受信したジョブ履歴情報をジョブ履歴情報監査システムに送信し、ログ保存が成功した場合に、復号キーを複合機へ送信する。 - 特許庁

(iii) Any person who continuously receives remuneration from an Administrative Agent, Asset Management Company, or Asset Custody Company of an Investment Corporation, or from the directors, accounting advisor, auditor, or executive officer thereof for operations other than those of a certified public accountant or an auditing firm, or any person who is the spouse of such person; and発音を聞く 例文帳に追加

三　投資法人の一般事務受託者、資産運用会社若しくは資産保管会社若しくはこれらの取締役、会計参与、監査役若しくは執行役から公認会計士若しくは監査法人の業務以外の業務により継続的な報酬を受けている者又はその配偶者 - 日本法令外国語訳データベースシステム

(iii) Any person who is a director, accounting advisor (in cases where the accounting advisor is an auditing firm or tax accounting firm, the member who is to perform the accounting advisor's duties), auditor, executive officer, other officer, or employee of an Administrative Agent, Asset Management Company, or Asset Custody Company of an Investment Corporation or its Subsidiary Corporation; or発音を聞く 例文帳に追加

三　投資法人又はその子法人の一般事務受託者、資産運用会社又は資産保管会社の取締役、会計参与（会計参与が監査法人又は税理士法人である場合にあつては、その職務を行うべき社員）、監査役、執行役その他の役員又は使用人である者 - 日本法令外国語訳データベースシステム

In the case of the power source ON of an auditing machine 1 and a management device 3, a hash function value is preliminarily calculated from a program by each CPU in the rising time(initialization), and in the case of the audit request of a program, the hash function value is recalculated by using the hash function value and the date and time, and those values are compared.例文帳に追加

鑑査機１と管理装置３の電源オン時に、その立ち上がり時間中（初期化処理時）に予め各ＣＰＵがプログラムからハッシュ関数値を計算しておき、プログラムの監査要求時には、ハッシュ関数値と日付・時刻を用いてハッシュ関数値を再計算し値を比較する。 - 特許庁

The effect that the audit was conducted in accordance with generally accepted auditing standards; that the auditing standards require the auditor to obtain reasonable assurance that the financial statements are free from material misstatement; that the audit procedures were performed on a test basis; that the subject of audit was a presentation of the financial statements taken as a whole, which encompasses an evaluation of accounting policies selected by management as well as their application and those of the managements accounting estimates; and that a reasonable basis was obtained to express an opinion.発音を聞く 例文帳に追加

一般に公正妥当と認められる監査の基準に準拠して監査を行ったこと、監査の基準は監査人に財務諸表に重要な虚偽の表示がないかどうかの合理的な保証を得ることを求めていること、監査は試査を基礎として行われていること、監査は経営者が採用した会計方針及びその適用方法並びに経営者によって行われた見積りの評価も含め全体としての財務諸表の表示を検討していること、監査の結果として意見表明のための合理的な基礎を得たこと - 金融庁

At a general meeting held in January 2005, the Business Accounting Council made a decision to start discussions on the development of the standard of the assessment by management and the auditing thereof by certified public accountants concerning the effectiveness of the internal control over financial reporting. Discussions were initiated by the Internal Control Committee and started from February 2005.発音を聞く 例文帳に追加

企業会計審議会では、平成１７年１月に開催された総会において、財務報告に係る内部統制の有効性に関する経営者による評価の基準及び公認会計士等による検証の基準の策定について審議の開始が決定され、平成１７年２月から内部統制部会において審議が進められた。 - 金融庁

In regards to the internal control audits described in this Standard, auditors are not expected to examine the details of operational audits performed by corporate auditors. On the other hand, when auditing the appropriateness of managerial assessments of company-level controls over financial reporting, auditors should consider the design and operations of internal controls at the management level, including the activities of corporate auditors or audit committees, as part of the company's control environment.発音を聞く 例文帳に追加

一方、本基準で示す内部統制の監査において、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、監査役等の活動を含めた経営レベルの内部統制の整備及び運用状況を統制環境等の一部として考慮することとなる。 - 金融庁