「internal audit system」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

① Whether an internal audit division responsible for evaluating the internal control system of the group as a whole (hereinafter referred to as the "Internal Audit Division") is established. 例文帳に追加

①経営管理会社に、グループ全体の内部管理態勢を評価する内部監査部門（以下「内部監査部門」という。）が整備されているか。 - 金融庁

(i) Has the Board of Directors established an Internal Audit Division in charge of reviewing the appropriateness and effectiveness of the internal control system in accordance with the Internal Audit Policy and the Internal Audit Rules and does the Board provide a system to enable the division to perform its functions fully? 例文帳に追加

（ⅰ）取締役会は、内部監査方針及び内部監査規程に則り、内部管理態勢の適切性・有効性を検証する内部監査部門を設置し、その機能が十分発揮される態勢を整備しているか。 - 金融庁

(1) External Audit of Internal Control System by Accounting Auditors, Lawyers, etc. 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? 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.? 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. 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 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. 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. 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. 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

This organization must establish a governance system, an internal control system and an audit system (compliance system). 例文帳に追加

日本年金機構に求められることは、例えば組織ガバナンスの確立であり、内部統制や監査体制（コンプライアンス体制）の確立であります。 - 金融庁

④ Whether a system for the Internal Audit Division to conduct audits in cooperation with the internal audit divisions of group financial institutions within the confines of laws and regulations to properly cope with risks within the group is established. 例文帳に追加

④グループ内のリスクに的確に対応できるよう、法令等に抵触しない範囲で、必要に応じ、内部監査部門が、グループ内の金融機関の内部監査部門と協力して監査を実施できる体制を整備しているか。 - 金融庁

For example, does it have the following matters clearly specified in the Internal Audit Guidelines or the internal audit plan and provide a system to have these matters appropriately audited? 例文帳に追加

例えば、以下の項目については、内部監査実施要領又は内部監査計画に明確に記載し、適切な監査を実施する態勢を整備しているか。 - 金融庁

5 For example, does it have the following matters clearly specified in the Internal Audit Guidelines or the internal audit plan and provide a system to have these matters appropriately audited? 例文帳に追加

5例えば、以下の項目については、内部監査実施要領又は内部監査計画に明確に記載し、適切な監査を実施する態勢を整備しているか。 - 金融庁

4 For example, does it have the following matters clearly specified in the Internal Audit Guidelines or the internal audit plan and provide a system to have these matters appropriately audited?例文帳に追加

4例えば、以下の項目については、内部監査実施要領又は内部監査計画に明確に記載し、適切な監査を実施する態勢を整備しているか。 - 金融庁

A. Whether an internal audit section that is independent from the computer system division and has auditing staff adept in computer systems conducts periodic audits of the computer system. 例文帳に追加

イ．システム部門から独立した内部監査部門において、システムに精通した監査要員による定期的なシステム監査が行われているか。 - 金融庁

Regarding the internal review system, “a conference form“(for example, a conference consists of all partners of a firm and each audit engagement is discussed and approved by the conference) or “a review partner form” (a review is conducted by a designated partner other than the audit partner) is generally adopted. 例文帳に追加

審査体制については合議制（会議体方式）又はレビューパートナー方式（業務執行社員以外の特定の社員により審査を行う方式）により概ね設けられている。 - 金融庁

As part of its operational audit, corporate auditors or the audit committee monitor whether internal control is appropriately designed and operated, including the system to ensure the reliability of financial reporting. 例文帳に追加

監査役又は監査委員会は、業務監査の一環として、財務報告の信頼性を確保するための体制を含め、内部統制が適切に整備及び運用されているかを監視する。 - 金融庁

Do corporate auditors identify the items subject to audits and develop an audit policy and an audit plan from the viewpoint of reviewing whether directors have developed an appropriate internal control system and are operating it appropriately? 例文帳に追加

監査役は、取締役が適切な内部管理態勢を整備し適切に運用しているかを監視し検証する観点から、監査すべき事項を特定し、監査方針及び監査計画を策定しているか。 - 金融庁

To provide a time audit system performing time synchronization and time audit of an external network and an internal network without changing setting of a communication interruption device.例文帳に追加

通信遮断装置の設定を変更することなく外部ネットワークと内部ネットワークの時刻同期と時刻監査を行うことができる時刻監査システムを提供する。 - 特許庁

(iv) Does the Board of Directors keep the Internal Audit Division independent from divisions subject to audits and secure the function of a check-and-balance system? 例文帳に追加

（ⅳ）取締役会は、内部監査部門について、被監査部門からの独立性を確保し、牽制機能が働く体制を整備しているか。 - 金融庁

Does the Board of Directors provide a system to enable the Internal Audit Division to implement audits without being unduly restricted by divisions audited, etc.? 例文帳に追加

また、取締役会は、内部監査部門が、被監査部門等から不当な制約を受けることなく監査業務を実施できる態勢を確保しているか。 - 金融庁

(vii) Does the Board of Directors provide a system to disseminate the scope of the Internal Audit Division’s operations, authority and responsibilities to all of the officers and employees? 例文帳に追加

（ⅶ）取締役会は、内部監査部門の業務、権限及び責任の範囲等を役職員等に周知徹底する態勢を整備しているか。 - 金融庁

Does the institution undergo an external audit by an outside expert such as an accounting auditor and a lawyer at least once a year in order to review the effectiveness of the internal control system? 例文帳に追加

内部管理態勢の有効性等について、年一回以上、会計監査人、弁護士等の外部の専門家による外部監査 を受けているか 。 - 金融庁

With regard to EUC and other systems for which organizational division of system development and operation is difficult, does the institution use the Internal Audit Division, etc. to exercise check and balance? 例文帳に追加

また、EUC等開発と運用の組織的分離が困難なシステムについては、内部監査部門等により牽制を図っているか。 - 金融庁

To provide an internal regulation control system for improving security and facilitating audit.例文帳に追加

セキュリティを向上させると共に、監査を容易にすることができる内部統制制御システムを提供する。 - 特許庁

In particular, does the director in charge of internal audits examine a policy and specific measures necessary for the development and establishment of an appropriate internal audit system based on an accurate understanding of the status of the institution’s internal audits? 例文帳に追加

特に、内部監査の担当取締役は、当該金融機関の内部監査態勢の状況を的確に認識し、適正な内部監査態勢の整備・確立に向けた方針及び具体的な方策を検討しているか。 - 金融庁

Does the Board of Directors appropriately determine whether there are any weaknesses or problems in the internal audit system and the particulars thereof, and appropriately examine their causes by precisely grasping the status of internal audits and analyzing and assessing the effectiveness of internal audits, based on all information available regarding the status of internal audits (including the status of compliance with the Internal Audit Implementation Guidelines and the Internal Audit Plan), 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の内部監査の状況に関する情報（内部監査実施要領及び内部監査計画の遵守状況に関する情報を含む。）に基づき、内部監査の状況を的確に把握し、内部監査の実効性の分析・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

After implementation of the internal control reporting system (including certification by management), the FSA will review the system on a timely basis and, based on its results, deliberate as needed on revision or further clarification of the standard and practical standard, regarding the evaluation and audit of internal controls. 例文帳に追加

内部統制報告制度（確認書制度を含む。）導入後、同制度のレビューを適時に行い、その結果を踏まえ、必要に応じ、内部統制の評価及び監査の基準・実施基準の見直しや更なる明確化等を検討する。 - 金融庁

13. The audit client outsources maintenance services of their IT system. However, the audit team did not obtain a copy of service contract or a detailed arrangement letter. The team failed to ascertain the effectiveness of the internal control of this outsourced service, too. 例文帳に追加

・ 被監査会社は、業務用コンピュータの運用サービスを外部に委託しているが、当該委託に係る契約書（業務委託基本契約書等）やサービス仕様書などを入手していないほか、当該委託業務に係る内部統制の検証を行っていない。 - 金融庁

Concerning internal reviews of audit plans and auditor’s opinions, each firm has established a layered structure system where the review task is first assigned to a representative partner or other partner who has not been assigned to the audit team under review, and subsequently or as necessary, forwarded to an upper-level reviewing group comprised of two or more members. 例文帳に追加

各法人ともに、監査計画、監査意見の審査については、審査を受ける監査チームに属していない他の代表社員又は社員が審査担当者となって審査を行い、その後あるいは必要に応じて、合議制の上級審査組織による審査に付す重層的な体制を設けている。 - 金融庁

Also, it is important that the Board of Directors and the Board of Auditors function effectively and that the functions of a check-and-balance system among divisions and departments, and the functions of internal audits by the Internal Audit Division are executed appropriately. 例文帳に追加

また、取締役会、監査役会が十分に機能し、各部門・部署間の牽制や内部監査部門による内部監査等の機能が適切に発揮される態勢となっていることが重要である。 - 金融庁

Although all firms have endeavored to strengthen their internal review system for audit engagements, deficiencies have been identified at some firms in relation to system improvements and review procedures. 例文帳に追加

各法人ともに監査業務に係る審査体制の強化を図っているが、複数の法人において体制整備又は審査手続に不十分な点がみられる。 - 金融庁

An aim of the Internal Control Report System is that the establishment, assessment, and audit of internal controls are devised corresponding to the enterprise's situation and match the situation in order to design and operate efficient internal controls while maintaining effectiveness. 例文帳に追加

内部統制報告制度において、内部統制の構築・評価・監査に当たっては、企業の状況等に応じた工夫を行い、内部統制の有効性は保ちつつも、当該企業の実態にあった、効率的な内部統制が整備・運用されることを目指している。 - 金融庁

In evaluating the establishment of the system of the internal audit division, the inspector shall bear in mind that the key point is whether the financial institution has established relevant arrangements and procedures, allocated necessary personnel and sought to ensure independence in an effective manner suited to its scale and nature. 例文帳に追加

内部監査部門の態勢整備の評価に関し、体制・人員配置、独立性の確保等については、金融機関の規模・特性を踏まえ、実効性が確保されているかがポイントとなることに留意する。 - 金融庁

Regarding this case, the Japanese Institute of Certified Public Accountants asked all audit firms on March 18 to improve their internal control system, among other measures. 例文帳に追加

この件については、既に日本公認会計士協会が３月18日、全ての監査事務所に対して内部管理態勢の整備等を要請したところであります。 - 金融庁

Especially, whether a system for the Internal Audit Division to conduct direct audits as may be necessary within the confines of laws and regulations is established, when certain operations of group financial institutions have material risk exposures. 例文帳に追加

特に、グループ内の金融機関において重要なリスクにさらされている業務等がある場合、法令等に抵触しない範囲で、必要に応じ、内部監査部門が直接監査できる態勢を構築しているか。 - 金融庁

③ When such incidents have a material effect on the operations of financial conglomerates, whether a system for promptly reporting about such irregularities to the board of directors and the internal audit division of a management company is in place. 例文帳に追加

③ 当該事件が金融コングロマリットの経営に重大な影響を与えるような場合には、当該不祥事件について、速やかに経営管理会社の取締役会、内部監査部門等へ報告する体制となっているか。 - 金融庁

・ Is a system set in place to ensure that external information on internal controls is properly utilized and adequately communicated to the management, board of directors, corporate auditors or audit committee? 例文帳に追加

・内部統制に関する企業外部からの情報を適切に利用し、経営者、取締役会、監査役又は監査委員会に適切に伝達する仕組みとなっているか。 - 金融庁

Does the Board of Directors provide a system to prevent the Internal Audit Division from engaging in business activities or operations that should be conducted by divisions subject to audits, such as compilation of information concerning financial conditions and other matters? 例文帳に追加

取締役会は、内部監査部門に、業務活動そのものや、財務情報その他業務情報の作成等、被監査部門が行うべき業務に従事させることを防止する態勢を整備しているか。 - 金融庁

To provide an energy management system which can perform the acquisition and maintenance of ISO 14001 authentication of a building, a factory, etc. and easily prepare and manage documents required for internal audit etc.例文帳に追加

ビルや工場等のＩＳＯ１４００１認証取得およびその維持、あるいは内部監査等に必要な書類等を容易に作成、管理することができるエネルギー管理システムを提供する。 - 特許庁

This document also examined current operations in the United States, which previously implemented the system and decided to take measures such as using a top-down and risk-based approach while not adopting direct reporting, so that the burden of costs relating to assessment and audit would not be excessive. Since the Standards and Practice Standards of Internal Control was published, actions have been taken for an efficient and effective system, such as publishing "FAQs on the Internal Control Report System" (FSA) and the establishment of Internal Control Reporting System consultation and inquiry desk in related institutions. 例文帳に追加

また、内部統制の基準・実施基準の公表後も、効率的かつ効果的な制度となるよう「内部統制報告制度に関するＱ＆Ａ」の累次における公表（金融庁）や関係機関に内部統制報告制度相談・照会窓口を設置するなどの対応が図られてきたところである。 - 金融庁

6 External audits as mentioned here shall not be limited to audits of financial statements by accounting auditors, but the inspector should bear it in mind that audits other than the audit of financial statements required under the rules and the verification of the internal control system conducted as part of the procedures of this audit are not obligatory. 例文帳に追加

6ここに言う外部監査は、会計監査人による財務諸表監査に限定するものではないが、現状では、制度上義務付けられている財務諸表監査及び同監査手続の一環として実施される内部管理態勢の有効性等の検証以外の外部監査を義務付けるものではないことに留意する必要がある。 - 金融庁

⑩ Whether a system for the internal audit divisions of the financial institutions which are going to conduct system integrations to conduct operational audits and system audits in cooperation with each other is developed. Whether staff thoroughly knowledgeable about the development process and other process audits is secured. 例文帳に追加

⑩システム統合を行おうとする金融機関の内部監査部門（以下、｢内部監査部門｣という。）は、協調して業務監査及びシステム監査を行うことができる体制となっているか。また、システムの開発過程等プロセス監査に精通した要員を確保しているか。 - 金融庁

The internal control reporting system, which is introduced as a requirement of the Financial Instruments and Exchange Law, aims to assure the effectiveness of internal control over financial reporting through management's evaluation and reporting of, and external auditor's audit on, internal control. It does not directly require organizations to design and operate internal control to achieve objectives other than the reliability of financial reporting. 例文帳に追加

金融商品取引法で導入された内部統制報告制度は、経営者による評価及び報告と監査人による監査を通じて財務報告に係る内部統制についての有効性を確保しようとするものであり、財務報告の信頼性以外の他の目的を達成するための内部統制の整備及び運用を直接的に求めるものではない。 - 金融庁