It is also important for exchanges to explain, in what cases listings would be rejected through listing examination at explanatory meetings and other occasions for applicants for listing, on listing manuals and guidelines, and in FAQs and the like, with as many examples as possible given.
また、取引所は、上場審査においてどのようなケースでは上場が認められないのか等について、上場希望会社向け説明会等の場や上場マニュアル・手引き、Q&A等の形で、できる限り実例に則して説明を行うことも重要である。 - 経済産業省
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.
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