F海外関連会社の内部監査

2012 4 4
Copyright Jean-Paul Leboutet, 2012
2012 4 4
4

5

2 . 1
2 . 2
2 . 3

1 0

1 5

3 . 1
1 5
3 . 2
1 5
3 . 3
1 9
3 . 4
2 2
2 6
F i g .
3 4
2 5

F i g . 1

2012 4 4
1990
80

3 0
( 2)
( 4)

2012 4 4
-
( a u d i t u n i v e r s e )
(
)
S P C

5%
5
10%10% 3% 3-5%
5 %

4
2012 4 4

Fig.1 MECE
m u t u a l l y e x c l u s i v e , c o l l e c t i v e l y e x h a u s t i v e
5
-
- -
(SPC)
SPC
6 (1)
(2) (3) ( )
(4) (5)
(6)
SPC

SPC 20

SPC
2
5
2012 4 4

( )
S P C

( 8)
SPC
3% 0%
15%

35
6
2012 4 4
20%

- -
c o r p o r a t e c u l t u r e
( 1 0 )
( 11)
2012 4 4

- -

( 12)
( 13)
2 0 0 8
( 14)

2012 4 4
- -
( )
3%
15
(
)

2012 4 4
( )

- -
10
2012 4 4
( 16)

- -
( V a l u e a t R i s k - V a R
)(
17)
18

- -

11
2012 4 4

12
2012 4 4

- -
13
2012 4 4
100%
( 19)
( 20)
14
2012 4 4

- -
( )

- -

15
2012 4 4

- -
-
- -

16
2012 4 4

( F i g . 2 )

( 21)
d u e d i l i g e n c e
( )
(
)
( 22)

17
2012 4 4

( 1 ) ( 2 )
18
2012 4 4

( ) ( )
(
-
)
( 23)
( )

- -
(
)

19
2012 4 4
-
- -

( 24)

- -

( 25)
20
2012 4 4
26
21
2012 4 4
( 27)

22
2012 4 4

15
25
2011 29

2 0 0 1 2 0 0 7 2 0 0 8 2 0 0 9 2 0 1 0 2 0 1 1
1 0 5 0 5 2 8 8 0 8 2 4 1 8 9 3 0 2 8 1 3 1 3 1 4 3 0 4 0 0

8 7 7 0 3 2 2 3 5 3 0 1 6 4 1 8 7 0 5 2 4 7 2 4 4 1 5 0 0
1 9 2 7 5 6 1 0 4 3 5 4 3 5 3 4 8 9 8 6 5 5 5 8 8 7 1 9 0 0
2 0 1 1 1 2

http://www.stat-search.boj.or.jp/ssi/cgibin/famecgi2?cgi=$nme_a000&lstSelection=1
0
2 2 0 1 0 1 7
2011 6
1 0 8
3
rule
G o v e r n a n c e

23
2012 4 4
5
2 0 1 1 9 4 7

6

7
S E C
O E C D G l o b a l
F o r u m o n T r a n s p a r e n c y a n d E x c h a n g e o f
I n f o r m a t i o n f o r T a x P u r p o s e s 2 0 1 1
E x e c u t i v e S u m m a r y , 8
http://www.oecd.org/dataoecd/59/6/4863563
2 . p d f
9 O n C o r p o r a t e S o c i a l R e s p o n s i b i l i t y ,
I n s t i t u t e f o r C o r p o r a t e C u l t u r e A f f a i r s
F r a n k f u r t - G e r m a n y .
h t t p : / / w w w . c c a - i n s t i t u t e . o r g / c s r . h t m l
V i s s e r , M a t t e n , P o h l , T o l h u r s t T h e A - Z t o
C S R W i l e y U K , J u l y 2 0 1 0

C o r p o r a t e C u l t u r e c o m p r i s e s t h e
a t t i t u d e s , v a l u e s , b e l i e f s , n o r m s a n d
c u s t o m s o f a c o m p a n y , d e f i n i n g t h e w a y i t
a c t s i n a l l i t s b u s i n e s s o p e r a t i o n s a s
w e l l a s t o w a r d i t s s t a k e h o l d e r s . A
24
2012 4 4
c o m p a n y ' s c o r p o r a t e c u l t u r e i s t h e r e s u l t
o f a n e v o l u t i o n a r y p r o c e s s , b e i n g
e s t a b l i s h e d t h r o u g h o u t i t s h i s t o r y a n d
f o r m e d t h r o u g h i t s l e a d e r s ' b e l i e f s a n d
a t t i t u d e s . A s s u c h t h e c u l t u r e o f a
c o m p a n y i n f l u e n c e s e v e r y s t e p t h e c o m p a n y
t a k e s a n d r e p r e s e n t s t h e r e f o r e i t s o n l y
i n s t r u m e n t f o r s u r v i v a l .

10

H o f s t e d e

2 0 0 8 1 1
http://www.gbrc.jp/journal/amr/free/dlranklo
g.cgi?dl=AMR7-11-2.pdf
http://geert-hofstede.com
1 1
2 0 0 9 6

125 2011 12
1 6

25
2012 4 4
12
2 0 0 2
66
6 9

1 3
125 2011 12
16 35

1 4 o p . c i t .
15

2 0 0 6 2 1 2
http://www.dir.co.jp/souken/research/rep
ort/law-research/commercial/06082101comm
e r c i a l . p d f
16

(https://www.globaliia.org)
26
2012 4 4
1 1 0 0
17

VaR

1 8 T h e C I A L e a r n i n g S y s t e m T M , P a r t 3 ,
V o l . 1 , S e c t i o n A B u s i n e s s P r o c e s s e s ,
P r o j e c t M a n a g e m e n t , C o n s t r a i n t s 2 9
30
2 0 1 1 T h e I n s t i t u t e o f I n t e r n a l
A u d i t o r s

19

(
)

20 (MAS)

21
27
2012 4 4
22

23
:

2 4
2 0 0 9 6 1 4
3 0
3 3

2 0 0 5
http://www.meti.go.jp/policy/economic_in
dustrial/report/downloadfiles/g50331i00j
. p d f

(VaR)

( - i n t r i n s i c r i s k )

r e s i d u a l r i s k
28
2012 4 4

25

2 6

2 7
2 0 1 1 2 3
http://www.meti.go.jp/press/2011/06/2011
0 6 2 3 0 0 7 / 2 0 1 1 0 6 2 3 0 0 7 - 4 . p d f

29
2012 4 4
F i g 1

1 2 5
6 3 0
5 8
( X = )
1 2
3 2
6 1
1 5
2 1
3 2
30
2012 4 4
1 6
6 8
1 2
1 5
1 2
1 2 1
1 1 1
3 8
1 2
2 1

31
2012 4 4
F i g 2

32

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2012 4 4

Copyright Jean-Paul Leboutet, 2012

Copyright Jean-Paul Leboutet, 2012

Copyright Jean-Paul Leboutet, 2012

Copyright Jean-Paul Leboutet, 2012

Copyright Jean-Paul Leboutet, 2012

Copyright Jean-Paul Leboutet, 2012

Copyright Jean-Paul Leboutet, 2012

Copyright Jean-Paul Leboutet, 2012

Copyright Jean-Paul Leboutet, 2012

Copyright Jean-Paul Leboutet, 2012

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