researchmap
 

Research Interests  [ 内部統制 ]

28 items found

JapaneseInternal Control
definition"A process, effected by an entity’s board of directors, management and other personnel. This process is designed to provide reasonable assurance regarding the achievement of objectives in effectiveness and efficiency of operations, reliability of financial reporting, and compliance with applicable laws and regulations." 「内部統制は,以下の範疇に分けられる目的の達成に関して合理的な保証を提供するすることを意図した,事業体の取締役会,経営者およびその他の構成員によって遂行されるプロセスとして定義される。 -業務の有効性と効率性 -財務報告の信頼性 -関連法規の遵守」Committee of Sponsoring Organization of the Treadway Commission,1992
synonyms内部会計統制

  • Kyoto University
    Graduate School of Economics Department of Economics  
    Associate Professor
  • Nihon University
    College of Commerce, Department of Accounting  
    Professor
  • Rikkyo University Graduate School of Business Administration Field of Study: Business Administration
  • Graduate School of Urban Management  
    Professor
  • College of Healthcare Management
  • Toyo University
    Faculty of Law  
  • Yokohama City University
    International Business and Economics, International College of Arts and Sciences  
    Associate Professor
  • Fukuyama University
    Faculty of Economics Department of Tax Accounting  
    Associate Professor
  • Yamaguchi University
    Faculty of Economics