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2006.12.14

SEC Votes to Propose Interpretive Guidance for Management to Improve Sarbanes-Oxley 404 Implementation

 こんにちは、丸山満彦です。SECが作成した経営者評価のためのガイダンスが投票にかけられたようですね。。。

 
■SEC
●FOR IMMEDIATE RELEASE 2006-206
・2006.12.13 SEC Votes to Propose Interpretive Guidance for Management to Improve Sarbanes-Oxley 404 Implementation

いくつか、ポイントを・・・
・従来のやり方も認めるよ・・・
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Companies will be able to continue using their existing procedures if they choose,
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・(ルール主義ではなく)原則主義です。
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The proposed guidance is principles-based guidance that is organized around two important principles:

First, management should evaluate the design of the controls that it has implemented to determine whether there is a reasonable possibility that a material misstatement in the financial statements would not be prevented or detected in a timely manner. This principle promotes efficiency by allowing management to focus on those controls that are needed to prevent or detect material misstatement in the financial statements.

Second, management should gather and analyze evidence about the operation of the controls being evaluated based on its assessment of the risk associated with those control. The principle allows management to align the nature and extent of its evaluation procedures with those areas of financial reporting that pose the greatest risks to reliable financial reporting.
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・全ての統制を識別する必要はありません。
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The guidance would not require that every control in a process be identified.
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・運用テストは様々な方法を認めます。
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The proposed guidance would allow management to support its evaluation in a variety of ways and illustrates how management can consider and utilize its existing daily interaction with its business, self-assessment, and other ongoing monitoring activities to support its evaluation.
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・有効性を評価する際のポイントを提供します。
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The guidance describes the factors that management should consider to evaluate the severity of a deficiency.
If the deficiency is a material weakness, consistent with the Commission's existing rules, management must conclude that internal control over financial reporting is not effective and management has reporting responsibilities surrounding that material weakness. In addition, the guidance addresses the disclosure requirements for internal control reports in situations such as scope limitations and restatements.
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・文書化はもっと自由にできます。全部の統制を含まなくてもよいです。
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The proposed guidance explains the nature and extent of evidential matter that management must maintain in support of its assessment including how management has flexibility in approaches to documentation. The proposed guidance indicates that such documentation can take many forms, can be presented in a number of ways, and does not need to include all controls within a process that impacts financial reporting.
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次の
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The proposed guidance provides that the evidential matter maintained in support of the assessment would also include the methods and procedures it utilizes to gather and evaluate evidence and the basis for its conclusions about the controls related to individual financial reporting elements. The proposed guidance indicates that in those situations in which management is able to rely on its daily interaction with its controls as a basis for its assessment, management may have limited documentation created specifically for the evaluation beyond documentation regarding how its interaction provided it with sufficient evidence.
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も重要ですね。。。

まもなく公開されるようです・・・
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The full text of the proposed interpretive guidance and rules will be posted to the SEC Web site as soon as possible.
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Comments

丸山さんはじめまして。

検索サイトでいまひとつ理解しきれない"Interpretive Management"という言葉を検索していてこのサイトにたどり着きました。

このあとリンクされていたSECのサイトをじっくり読んでみるか...と思っているのですが、Interpretive Managementとは、一言でいってどのような概念なのでしょうか?

日本語訳はなんとなるのでしょうか?

突然の質問で失礼しますが、お教えいただきたく。

Posted by: M.Kiyokawa | 2007.02.10 00:55

M.Kiyokawaさん。コメントありがとうございます。確かに、"Interpretive Management"ってイメージつきにくいですね。。。わかれば回答します。。。

Posted by: 丸山満彦 | 2007.02.12 02:40

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