「Audits」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

Does the Board of Directors provide for measures to have operational divisions and departments cooperate with external auditors to enable effective audits? 例文帳に追加

取締役会は、外部監査人が実効的な監査を実施することができるよう、社内の各部門・部署等に協力させるための措置を講じているか。 - 金融庁

Do the Board of Directors and the board of auditors regularly check whether external audits are functioning effectively? 例文帳に追加

取締役会及び監査役会は、外部監査が有効に機能していることを定期的に確認しているか。 - 金融庁

Does the Market Risk Management Division appropriately revise the market risk measurement technique based on the results of internal audits? 例文帳に追加

市場リスク管理部門は、内部監査の結果を踏まえて、市場リスク計測手法を適切に見直しているか。 - 金融庁

Does the Market Risk Management Division appropriately revise the market risk measurement technique based on the results of external audits? 例文帳に追加

また、市場リスク管理部門は、外部監査の結果を踏まえて、市場リスク計測手法を適切に見直しているか。 - 金融庁

Has the institution developed an audit program that exhaustively covers audits of the operational risk measurement technique? 例文帳に追加

オペレーショナル・リスク計量手法の監査を網羅的にカバーする監査プログラムが整備されているか。 - 金融庁

Does the Comprehensive Operational Risk Management Division appropriately revise the operational risk measurement technique based on the results of audits? 例文帳に追加

オペレーショナル・リスクの総合的な管理部門は、監査の結果を踏まえて、オペレーショナル・リスク計量手法を適切に見直しているか。 - 金融庁

To provide an internal control system which performs business, performs verification about the business and audits the business and verification.例文帳に追加

業務を行い、業務についての検証を行い、更に、業務及び検証についての監査を行う内部統制システムを提供する。 - 特許庁

A client can schedule and/or review the results of audits by communicating with the service.例文帳に追加

クライアントは、サービスと通信することによって、監査の結果をスケジュールに入れるか、検討することができる。 - 特許庁

To achieve high efficiency of operation of an auditor who audits electronic mail, and to achieve appropriate auditing.例文帳に追加

電子メールの監査を行う監査者の作業を効率化するとともに、適切な監査を実現することにある。 - 特許庁

The quality assurance portion of the data management plan involves peer review and audits to assess the quality of the inventory. 例文帳に追加

データ管理計画の品質保証の部分は、インベントリの品質を評価するためにピアレビューと監査を必要とする。 - 経済産業省

The concern is that the tightened compulsory rotation of auditors might lead to a smaller number of auditing firms and accountants that undertake audits of start-ups. 例文帳に追加

監査人のローテーション制が強化されると、さらにベンチャー企業の監査を引き受ける監査法人・会計士が少なくなることが懸念される。 - 経済産業省

Reference case: The internal auditing body randomly conducts audits of the sales division in order to ascertain the functioning of the compliance programs.例文帳に追加

＜参考事例＞ ? 社内監査部門は、不定期にコンプライアンス・プログラムがどのように機能しているか、営業部を対象に監査を実施する。 - 経済産業省

We note that the objective we are adopting differs significantly from the objectives of other audits required by our rules.例文帳に追加

我々は、ここで採用する監査の目的が、SECの規則によって要求される他の監査の目的と大きく異なることを認識している。 - 経済産業省

There were no incidents similar to what was found at this Smithfield plant found in any other facilities during AMS audits.例文帳に追加

AMSの査察では、スミスフィールド社の当該施設で明らかとなった本事案同様の事案は他のいかなる施設においてもみられなかった。 - 厚生労働省

The finding of this non-conformance by AMS has raised the awareness of AMS and AMS auditors conducting audits at other locations.例文帳に追加

AMSにより確認された今回の不適格事案は、AMS及び他の場所で査察を施しているAMS査察官の認識を高めた。 - 厚生労働省

Audits of the process will also verify that the training was adequate. (See Annex)例文帳に追加

このプロセスに対する監査によっても、トレーニングが適切であったことが証明されるだろう。（別紙参照） - 厚生労働省

(Note 2) If serious problems are found in the effectiveness of internal audits, bear in mind that it is necessary to thoroughly verify whether or not there are any problems in the internal control functions, considering that internal audits are processes for examining the appropriateness and effectiveness of internal control functions, etc. 例文帳に追加

（注２）内部監査の有効性に重大な問題が認められる場合には、内部監査が内部管理態勢等の適切性及び有効性を検証するプロセスであることに鑑み、内部管理態勢に問題がないかについて十分な検証が必要となることに留意する。 - 金融庁

Nevertheless, although auditors attend the board meetings, comments have been raised concerning the limits of their authority. Auditors do not have voting rights at the board meetings, including the election of officers, and the audits by the auditors are confined, in principle, to audits on legality. 例文帳に追加

しかしながら、監査役は、取締役会に出席はするものの、役員の選任などを含め取締役会における議決権を有しないことや、監査役の監査が原則として適法性の監査にとどまることから、その権限の限界についての指摘がある。 - 金融庁

On the other hand, in recent years, a great deal of importance has been attached to the role of internal audits and internal control in listed companies, and efforts have been made to develop and improve systems for this purpose. However, these duties and systems are controlled by directors in charge of internal audits and internal control, and so are not directly reportable to the board of auditors. 例文帳に追加

一方で、近年、上場会社等における内部監査や内部統制の役割が重視され、そのための体制の整備が図られてきているが、これらの業務・体制は、内部監査・内部統制を担当する取締役により統括され、監査役会に直接、服属するものではない。 - 金融庁

Furthermore, regarding the audit engagements subject to the previous inspections, since the annual audits had been conducted following the submission of the report as of the critical date of inspections, the Board decided to inspect deficiencies identified last time in order to confirm these improvements in its mid-term audits. 例文帳に追加

また、前回の検査対象となった監査業務については、検査基準日現在において、前回の検査結果通知後の年度監査が継続中であることから、指摘事項に係る改善状況を中間監査の業務において検証することとした。 - 金融庁

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. 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

Audit firms are established for performing systemic audits as a firm.In cooperation with overseas affiliates, each firm carries out systemic audits based upon audit manuals, etc. and manages audit work to fulfill such a purpose.At each of the firms, many cases were found where examination of audit working papers by supervisors or audit assistants with supervising functions in audit teams was insufficient. 例文帳に追加

監査法人は組織的監査を行うために設立されているものであり、各法人ともに、海外提携先との提携の下、監査マニュアル等によって組織として監査を行い、そのための業務運営を行っている。 - 金融庁

Furthermore, the Board published a report entitled “Regarding Quality Control of Audits by Small Scale Audit Firms” and “Regarding Quality Control of Audits by Small and Medium Scale Audit Firms” during Business Year 2006 (July 2006 to June 2007), where the key issues and themes, etc., pertaining to small- and medium-scale audit firms (including sole practitioners) were raised for further discussion. 例文帳に追加

さらに、平成18事務年度（平成18年７月～平成19年６月）においては、「小規模監査事務所の監査の品質管理について」及び「中小規模監査事務所の監査の品質管理について」の公表により、個人事務所を含む中小規模監査事務所の主な問題点及び課題等を示した。 - 金融庁

Whether the representative director, based on the recognition of the importance of internal audits, sets appropriate objectives of internal audits and establishes arrangements for enabling the internal audit section to fully perform its functions (including securing the independence of the internal audit section), and periodically checks the performance of the functions. 例文帳に追加

ハ．代表取締役は、内部監査の重要性を認識し、内部監査の目的を適切に設定するとともに、内部監査部門の機能が十分発揮できる機能を構築（内部監査部門の独立性の確保を含む。）し、定期的にその機能状況を確認しているか。 - 金融庁

Whether the board of directors has set appropriate objectives of internal audits and established arrangements for enabling the internal audit section to fully perform its functions based on the recognition of the importance of internal audits (including securing the independence of the internal audit section), and periodically checks the performance of the function. 例文帳に追加

取締役会は、内部監査の重要性を認識し、内部監査の目的を適切に設定するとともに、内部監査部門の機能が十分発揮できる機能を構築（内部監査部門の独立性の確保を含む。）し、定期的にその機能状況を確認しているか。 - 金融庁

Supervisors shall hold hearings with the internal audit sections of Financial Instruments Business Operators as necessary, with regard to their control environment for internal audits, the status of the implementation of internal audits and the correction of problems, from the viewpoint of identifying the status of the divisions’ exercise of their functions. 例文帳に追加

内部監査の機能発揮状況を把握する観点から、必要に応じ、金融商品取引業者の内部監査部門に対し、内部監査態勢、内部監査の実施状況及び問題点の是正状況等につきヒアリングを実施することとする。 - 金融庁

In the case where outside experts are employed to complement the audits of operations for which internal audits alone would not be sufficient, does the Board of Directors also assume responsibility for the audit process and results? 例文帳に追加

また、現行の内部監査態勢で十分な監査業務を遂行し得ないと判断した業務等について、外部の専門家を活用することにより内部監査機能を補強・補完している場合においても、その内容、結果等に引き続き責任を負っているか。 - 金融庁

Do the Board of Directors and the board of auditors also make sure that external audits of subsidiaries are functioning effectively, for example by receiving reports concerning the results of external audits of subsidiaries, etc. so as to grasp any problem thereof? 例文帳に追加

また、取締役及び取締役会等は、子会社等において実施された外部監査の結果についても、必要に応じて適切に報告を受け、問題点を把握するなど子会社等における外部監査が有効に機能していることを把握しているか。 - 金融庁

This examination process is integrated with the audit of financial statements and supports the in-depth and efficient conducting of said audits. If such examinations were to not require the same level of assurance as a financial statement audit and auditors were to perform different procedures and gather different evidences for the respective audits, it would be unsuitable. It would make the procedures of both audits more cumbersome and complicated if auditors were to evaluate audit evidence and derive different conclusions in each audit based on the differences in the levels of assurance required. 例文帳に追加

また、この検証は、財務諸表監査の深度ある効率的実施を担保するためにも財務諸表の監査と一体となって行われるが、同一の監査人が、財務諸表監査と異なる水準の保証を得るために異なる手続や証拠の収集等を行うことは適当でないのみならず、同一の監査証拠を利用する際にも、保証の水準の違いから異なる判断が導き出されることは、かえって両者の監査手続を煩雑なものとすることになる。 - 金融庁

- The inspector should determine whether the financial institution’s business management (governance) system is functioning effectively throughout the institution and whether the management is performing its roles and responsibilities appropriately by way of reviewing, with the use of the check items listed in this checklist, the effectiveness of the functions of four basic elements, namely (1) a system of business management (governance) by the representative directors, non-representative directors and the Board of Directors, (2) a system of internal audits, (3) a system of audits by corporate auditors and (4) a system of external audits. 例文帳に追加

・検査官は、 ①代表取締役、取締役及び取締役会による経営管理（ガバナンス）態勢、②内部監査態勢、 ③監査役による監査態勢、④外部監査態勢の基本的要素がその機能を実効的に発揮しているかという観点から、当該金融機関の経営管理（ガバナンス）が全体として有効に機能しているか否か、経営陣の役割と責任が適切に果たされているかについて、各チェック項目を活用して具体的に確認する。 - 金融庁

Does the Board of Directors or organization equivalent to the Board of Directors appropriately determine whether there are any weaknesses or problems in the Finance Facilitation Management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of Finance Facilitation Management and assessing the effectiveness of Finance Facilitation Management, including business consultation and guidance for debtors and support to improve the businesses of debtors, based on all of the information available regarding the status of Finance Facilitation Management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての金融円滑化管理の状況に関する情報に基づき、債務者に対する経営相談・経営指導及び債務者の経営改善支援を含め、金融円滑化管理の状況を的確に分析し、金融円滑化管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or organization equivalent to the Board of Directors appropriately determine whether there are any weaknesses or problems in the legal compliance system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of legal compliance and assessing the effectiveness of the legal compliance system, based on all information available regarding the status of legal compliance, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての法令等遵守の状況に関する情報に基づき、法令等遵守の状況を的確に分析し、法令等遵守態勢の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or organization equivalent to the Board of Directors appropriately determine whether there are any weaknesses or problems in the Customer Protection Management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of Customer Protection Management and assessing the effectiveness of Customer Protection Management, based on all of the information available regarding the status of Customer Protection Management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての顧客保護等管理の状況に関する情報に基づき、顧客保護等管理の状況を的確に分析し、顧客保護等管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the comprehensive risk management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of comprehensive risk management and assessing the effectiveness of comprehensive risk management, based on all information available regarding the status of comprehensive risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての統合的リスク管理の状況に関する情報に基づき、統合的リスク管理の状況を的確に分析し、統合的リスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the capital management system and the particulars thereof, and appropriately review their causes by precisely analyzing the status of capital management and assessing the effectiveness of capital management, based on all the information available regarding the status of capital management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての自己資本管理の状況に関する情報に基づき、自己資本管理の状況を的確に分析し、自己資本管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or organization equivalent to the Board of Directors appropriately determine whether there are any weaknesses or problems in the credit risk management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of credit risk management and assessing the effectiveness of credit risk management, based on all of the information available regarding the status of credit risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての信用リスク管理の状況に関する情報に基づき、信用リスク管理の状況を的確に分析し、信用リスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the asset assessment management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of asset assessment management and assessing the effectiveness of asset assessment management, based on all the information available regarding the status of asset assessment management, such as the results of audits by corporate auditors, internal audits and external audits, findings and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての資産査定管理の状況に関する情報に基づき、資産査定管理の状況を的確に分析し、資産査定管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the market risk management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of market risk management and assessing the effectiveness of market risk management, based on all the information available regarding the status of market risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての市場リスク管理の状況に関する情報に基づき、市場リスク管理の状況を的確に分析し、市場リスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the liquidity risk management system and the particulars thereof, and appropriately review their causes by precisely analyzing the status of liquidity risk management and assessing the effectiveness of liquidity risk management, based on all information available regarding the status of liquidity risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全ての流動性リスク管理の状況に関する情報に基づき、流動性リスク管理の状況を的確に分析し、流動性リスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

- The inspector should determine whether the financial institution's business management (governance) system is functioning effectively throughout the institution and whether the management is performing their roles and responsibilities appropriately by way of reviewing, with the use of the check items listed in this checklist, the effectiveness of the functions of four basic elements, namely (1) a system of business management (governance) by the representative directors, non-representative directors and the Board of Directors, (2) a system of internal audits, (3) a system of audits by corporate auditors and (4) a system of external audits. 例文帳に追加

・検査官は、①代表取締役、取締役及び取締役会による経営管理（ガバナンス）態勢、②内部監査態勢、③監査役による監査態勢、④外部監査態勢の基本的要素がその機能を実効的に発揮しているかという観点から、当該金融機関の経営管理（ガバナンス）が全体として有効に機能しているか否か、経営陣の役割と責任が適切に果たされているかについて、各チェック項目を活用して具体的に確認する。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Directors appropriately determine whether there are any weaknesses or problems in the comprehensive operational risk management system and the particulars thereof, and appropriately review their causes by precisely analyzing the status of comprehensive operational risk management and assessing the effectiveness of comprehensive operational risk management, based on all information available regarding the status of comprehensive operational risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全てのオペレーショナル・リスクの総合的な管理の状況に関する情報に基づき、オペレーショナル・リスクの総合的な管理の状況を的確に分析し、オペレーショナル・リスクの総合的な管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

Does the Board of Directors or equivalent organization to the Board of Director appropriately determine whether there are any weaknesses or problems in the information technology risk management system and the particulars thereof, and appropriately examine their causes by precisely analyzing the status of information technology risk management and assessing the effectiveness of information technology risk management, based on all information available regarding the status of information technology risk management, such as the results of audits by corporate auditors, internal audits and external audits, findings of various investigations and reports from various divisions? 例文帳に追加

取締役会等は、監査役監査、内部監査及び外部監査の結果、各種調査結果並びに各部門からの報告等全てのシステムリスク管理の状況に関する情報に基づき、システムリスク管理の状況を的確に分析し、システムリスク管理の実効性の評価を行った上で、態勢上の弱点、問題点等改善すべき点の有無及びその内容を適切に検討するとともに、その原因を適切に検証しているか。 - 金融庁

② Whether the representative directors of a management company (hereinafter referred to as "Representative Directors") understand the importance of internal audits, appropriately set forth the objectives of internal audits; establish functions so that the functions of the internal audit divisions are adequately discharged (including the assurance of the independence of internal audit divisions); and checking how such functions are operating on a regular basis. 例文帳に追加

② 経営管理会社の代表取締役（以下「代表取締役」という。）は、内部監査の重要性を認識し、内部監査の目的を適切に設定するとともに、内部監査部門の機能が十分発揮できる機能を構築（内部監査部門の独立性の確保を含む）し、定期的にその機能状況を確認しているか。 - 金融庁

40. In relation to the audits of overseas' subsidiaries, the audit team relied on other auditors' work. However, the team failed to ascertain whether or not the other auditors performed their audits in accordance with auditing standards that are virtually the same as the standards applied in Japan. They did not figure out the audit materiality amounts, either. 例文帳に追加

・ 海外子会社の監査において、他の監査人の監査結果を監査証拠として利用しているが、当該他の監査人による監査が日本の監査の基準に準拠して実施する場合と実質的に同一であるかを検討していないほか、他の監査人が採用した重要性の基準値も把握していないなど、主たる監査人として実施すべき監査手続を実施していない。 - 金融庁

In these inspections, inspectors of the Board secretariat (“staff’’) visited each firm and inspected accounting records and other materials related to selected audit engagements, from the viewpoint of quality control of audits, that is to say, quality control as an audit firm and quality control at the level of individual audit engagements, as well as from the viewpoint of compliance with the CPA Law, the Securities and Exchange Law, and the GAAS, (which directly affects the quality of audits). 例文帳に追加

本検査は、監査の品質管理、すなわち法人としての品質管理及び個々の監査業務の品質管理の観点、また、公認会計士法、証券取引法、監査基準、会計基準等への準拠（これらは監査の品質に直接関係する。）の観点から、審査会事務局の検査官が各監査法人に立ち入り、その業務に関係ある帳簿書類その他の物件を検査したものである。 - 金融庁