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2006.05.01

内部統制 英国の場合

 こんにちは、丸山満彦です。英国での内部統制の話はここに詳しいですね。備忘録で・・・

 
Financial Reporting Council (FRC)
Corporate Governance
・・Combined Code
・・・Combined Code 2003.11 (PDF=1.16MB)
・・Internal Control
・・・The Turnbull Guidance on Internal Control 2005.11 (PDF)
・・・Guide on use of Turnbull for section 404 2004.12.16 (PDF)

●コーポレートガバナンスのための統合規程
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C. ACCOUNTABILITY AND AUDIT

C.2 Internal Control
Main Principle
The board should maintain a sound system of internal control to safeguard shareholders’ investment and the company’s assets.
Code Provision
C.2.1 The board should, at least annually, conduct a review of the effectiveness of the group’s system of internal controls and should report to shareholders that they have done so. The review should cover all material controls, including financial, operational and compliance controls and risk management systems.
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●ターンバル報告書の内部統制の要素
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Elements of a sound system of internal control
19 An internal control system encompasses the policies, processes, tasks, behaviours and other aspects of a company that, taken together:
• facilitate its effective and efficient operation by enabling it to respond appropriately to significant business, operational, financial, compliance and other risks to achieving the company's objectives. This includes the safeguarding of assets from inappropriate use or from loss and fraud and ensuring that liabilities are identified and managed;
• help ensure the quality of internal and external reporting. This requires the maintenance of proper records and processes that generate a flow of timely, relevant and reliable information from within and outside the organisation;
• help ensure compliance with applicable laws and regulations, and also with internal policies with respect to the conduct of business.

20 A company's system of internal control will reflect its control environment which encompasses its organisational structure. The system will include:
• control activities;
• information and communications processes; and
• processes for monitoring the continuing effectiveness of the system of internal control.

21 The system of internal control should:
• be embedded in the operations of the company and form part of its culture;
• be capable of responding quickly to evolving risks to the business arising from factors within the company and to changes in the business environment; and
• include procedures for reporting immediately to appropriate levels of management any significant control failings or weaknesses that are identified together with details of corrective action being undertaken.

22 A sound system of internal control reduces, but cannot eliminate, the possibility of poor judgement in decision-making; human error; control processes being deliberately circumvented by employees and others; management overriding controls; and the occurrence of unforeseeable circumstances.

23 A sound system of internal control therefore provides reasonable, but not absolute, assurance that a company will not be hindered in achieving its business objectives, or in the orderly and legitimate conduct of its business, by circumstances which may reasonably be foreseen. A system of internal control cannot, however, provide protection with certainty against a company failing to meet its business objectives or all material errors, losses, fraud, or breaches
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 資産の保全は、有効性及び効率性に含まれていると考えるのでしょうかね・・・

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