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2006.06.15

たくさんの内部統制の重要な欠陥があった例

 こんにちは、丸山満彦です。財務報告に係る内部統制の評価及び監査の実務は米国では既に3年目に突入しています。米国の場合、1年目に16%、2年目に7%の会社において重要な欠陥があったわけですが、1社で18もの重要な欠陥がある会社の例をある人から教えていただきました。ありがとうございます。

 
■Edgar
・The Interpublic Group of Companies, Inc
・・10-K (2005.12)
・・・Management's Assessment on Internal Control over Financial Reporting
・・・Report of Independent Registered Public Accounting Firm

経営者評価で識別された重要な欠陥は、
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(1) an effective control environment;
(2) effective controls over the accounting for purchase business combinations;
(3) effective controls over the accuracy and presentation and disclosure of recording of revenue;
(4) effective controls to ensure that certain financial statement transactions were appropriately initiated, authorized, processed, documented and accurately recorded;
(5) effective controls over the complete and accurate recording of leases in accordance with GAAP;
(6) effective controls over the accounting for income taxes in domestic operations and operations outside of the United States to ensure amounts are accurately accounted for in accordance with GAAP;
(7) effective controls over reporting local income tax in the local statutory accounts or local income tax returns in operations outside of the United States;
(8) effective controls relating to the completeness and accuracy of local payroll and compensation related liabilities in certain operations outside of the United States;
(9) effective controls over the accuracy and completeness of the processing and monitoring of intercompany transactions, including appropriate authorization for intercompany charges;
(10) effective controls over the reconciliation of certain financial statement accounts;
(11) effective control over the monitoring of financial statement accounts to value and record them in a timely, accurate and complete manner;
(12) effective controls over the period end financial reporting process;
(13) effective controls over the safeguarding of assets;
(14) effective controls over certain independent service providers;
(15) effective
controls over access to the Company’s financial applications and data as well as controls over changes to financial applications;
(16) effective controls over spreadsheets used in the Company’s financial reporting process;
(17) effective controls over the communication of policies and procedures; and
(18) effective controls over monitoring the performance of proper application of the Company’s internal controls over financial reporting and related policies and procedures,
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監査報告書では、次のような意見、つまり、「経営者評価は適正だけども、その通りの内部統制の不備がある。」という報告書になっています。

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In our opinion, management’s assessment that the Company did not maintain effective internal control over financial reporting as of December 31, 2005, is fairly stated, in all material respects, based on criteria established in Internal Control — Integrated Framework issued by the COSO. Also, in our opinion, because of the effects of the material weaknesses described above on the achievement of the objectives of the control criteria, the Company has not maintained effective internal control over financial reporting as of December 31, 2005, based on criteria established in Internal Control — Integrated Framework issued by the COSO.
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日本の場合は、経営者評価のプロセスの適正性についてのみ監査意見をいうわけですが、これだけの重要な欠陥があるとすれば、内部統制の有効性を監査人が評価しないと、本当に経営者評価が正しいのかどうかについて実質的に判断できないようにも感じますが、どうなんでしょう。。。

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