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2006.07.10

"Applying Principles in Achieving Effective Internal Control over Financial Reporting" in Internal Control over Financial Reporting - Guidance for Smaller Public Companies

 こんにちは、丸山満彦です。小規模会社向けのCOSO内部統制フレームワークの20の原則を表にしたものです。公開草案の時に比べると、統制活動、情報と伝達での変更が目立ちますね。
 
 

Control Environment

1.

Integrity and Ethical Values

 Sound integrity and ethical values, particularly of top management, are developed and set the standard of conduct for financial reporting.

2.

Board of Directors

 The board of directors understands and exercises oversight responsibility related to financial reporting and related internal control.

3.

Management’s Philosophy and Operating Style

 Management’s philosophy and operating style support achieving effective internal control over financial reporting.

4.

Organizational Structure

 The company’s organizational structure supports effective internal control over financial reporting.

5.

Financial Reporting Competencies

 The company retains individuals competent in financial reporting and related oversight roles.

6.

Authority and Responsibility

 Management and employees are assigned appropriate levels of authority and responsibility to facilitate effective internal control over financial reporting.

7.

Human Resources

 Human resource polices and practices are designed and implemented to facilitate effective internal control over financial reporting.

Risk Assessment

8.

Financial Reporting Objectives

 Management specifies financial reporting objectives with sufficient clarity and criteria to enable the identification of risks to reliable financial reporting.

9.

Financial Reporting Risks

 The company identifies and analyzes risks to the achievement of financial reporting objectives as a basis for determining how the risks should be managed.

10.

Fraud Risk

 The potential for material misstatement due to fraud is explicitly considered in assessing risks to the achievement of financial reporting objectives.

Control Activities

11.

Integration with Risk Assessment

 Actions are taken to address risks to the achievement of financial reporting objectives.

12.

Selection and Development of Control Activities

 Control activities are selected and developed considering their cost and their potential effectiveness in mitigating risks to the achievement of financial reporting objectives.

13.

Policies and Procedures

Policies related to reliable reporting are established and communicated throughout the company, with corresponding procedures resulting in management directives being carried out.

14.

Information Technology

 Information technology controls, where applicable, are designed and implemented to support the achievement of financial reporting objectives.

Information and Communication

15.

Financial Reporting Information

 Pertinent information is identified, captured and used at all levels of a company, and distributed in a form and timeframe that supports the achievement of financial reporting objectives.

16.

Internal Control Information

 Information used to execute other control components is identified, captured, and distributed in a form and timeframe that enables personnel to carry out their internal control responsibilities.

17,

Internal Communication

 Communication enable and support understanding and execution of internal control objectives, processes, and individual responsibilities at all levels of the organization.

18.

External Communication

 Matters affecting the achievement of financial reporting objectives are communicated with outside parties.

Monitoring

19.

Ongoing and Separate Evaluations  

 Ongoing and/or separate evaluations enable management to determine whether internal control over financial reporting is present and functioning.

20.

Reporting Deficiencies

 Internal control deficiencies are identified and communicated in a timely manner to those parties responsible for taking corrective action, and to management and the board as appropriate.

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Comments

>公開草案の時に比べると、統制活動、情報と伝達での変更が目立ちますね。

そうなのですか。Draftには目を通していますが、FinalのExecutive Summaryはまだ見ていません。

早く7月21日に出版されるFinalの完全版を手に入れて目を通したいと思います。

Posted by: koneko04 | 2006.07.10 16:52

koneko04さん、コメントありがとうございます。Final版の注文をしとかないと・・・です。

Posted by: 丸山満彦 | 2006.07.11 04:49

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