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1 Committee of Sponsoring Organizations of Treadway Commission COSO 1992 Internal Control-Integrated Framework COSO 1 1 COSO MBA

2 No COSO COSO International Organization of Supreme Audit Institutions INTO- SAI 2Guidelines for Internal Control Standards for the Public Sector INTOSAI 2 INTOSAI Supreme Audit Institutions SAI EU 189 SAI SAI

3 INTOSAI 1992 INTOSAI 3COSO 1992 COSO INTOSAI COSO 2001 COSO INTOSAI COSO 2004 Enterprise Risk Management-Integrated Framework ERMINTOSAI 2004 COSO ERM INTOSAI INTOSAI 5 INTOSAI 1 3 SAI INTOSAI SAI SAI

4 No COSO INTOSAI COSO 2 INTOSAI 4 COSO 3 INTOSAI 4 5 INTOSAI COSO COSO INTOSAI 2 4 INTOSAI 2004 p INTOSAI 2004 p. 11.

5

6 No Federal Manager s Financial Integrity Act of 1982 FMFI 6 FMFI 7General Accounting Office GAO USC Sec b USC Sec c.

7 Standards for Internal Control in the Federal Government GAO GAO 1999 GAO Chief Financial Officers Act of 1990 CFO 1994 Government Management Reform Act of 1994 GMR 1993 Government Performance and Results Act of 1993 GPR

8 No Federal Financial Management Improvement Act of 1996 FFMI IT 1992 COSO COSO GAO COSO COSO GAO 3 FMFI OMB FMFI OMB A-123 OMB Circular A-123, Management s Responsibility for Internal Control Sarbanes-Oxley Act of 2002 Sox CFO 8 31 USC Sec d 1.

9

10 No Performance and Accountability Report FMFI GAO Statement of Assurance 9 4 Material Weakness 1 GAO 10 FMFI 6 30 Statement of Assurance for Internal Control over Finacial Reporting 11 GAO FMFI FFMI FFMI OMB OMB A-127OMB Circular A-127, Financial Management System 13Federal Accounting Standards Advisory Board U.S. Government Standard General Ledger USC Sec d OMB 2004 VI.A,B USC Sec d USC Sec d 2 B. 13 OMB C OMB 2004 VI. C.

11 Inspector General IG IG CFO Generally Accepted Government Auditing Standards GAGAS Expression of Opinion Significant Deficiency Material Weakness 15 Reporting Reporting 16 GAGAS 17 FFMI FFMI GAO a., b. OMB 2004 Note 7 16 GAO d., 5. 13, OMB 2007 Note Sec. 803 b FFMI 19 Sox PCAOB k.

12 No Corporate Governance: Statement on the System of Internal Financial Control, DAO GEN Comprehensive Spending Review CSR Public Service Agreements PSA Aim ObjectivePerformance Target 2000 Government Resources and Accounts Act of 2000 GRA Corporate Governance: Statement on Internal Control, DAO GEN Management of Risk-Principles and Concepts COSO ERM ERM 4 20 HM Treasury 2001

13

14 No Government Accounting Risk Management Assessment Framework: a tool for departments Resource Account GRA HM Treasury Sec. 6 1 Sec. 7 3 b GRA

15 Auditing Practices Board APB International Standards on Auditing UK and Ireland : ISA UK IR Review Audit CSR Spending Review SR 1 PSA National Audit Office NAO 2002 SR 2004 SR PSA 2 Validation Compendium Report CSR PSA Departmental Strategic Objectives DSO NAO PSA DSO Corporate Governance in Central Government Departments: Code of Good Practice 28 Board 2 23 HM Treasury 2003 ANNEX 21. 2, HM Treasury 2003 ANNEX 21. 2, 3. a. 25 ISA UK IR APB NAO 2007 b p NAO 2007 a p HM Treasury 2005 i.

16 No INTOSAI COSO COSO COSO COSO

17 29 IN- TOSAI I I

18 No

19 APB 2006 Audit of Financial Statements of Public Sector Bodies in the United Kingdom Revised Practice Note 10 COSO 1992 Internal Control-Integrated Framework COSO 2004 Enterprise Risk Management-Integrated Framework GAO 1999 Standards for Internal Control in the Federal Government GAO 2005 FINANCIAL MANAGEMENT: Achieving FFMIA Compliance Continues to Challenge Agencies GAO GAO 2006 CFO ACT OF 1990: Driving the Transformation of Federal Financial Management GAO T GAO 2007 Government Auditing Standards HM Treasury 2001 Management of Risk-A Strategic Overview HM Treasury 2003 Government Accounting HM Treasury 2004 The Orange Book: Management of Risk-Principles and Concepts HM Treasury 2005 Corporate Governance in Central Government Departments: Code of Good Practice INTOSAI 2004 Guidelines for Internal Control Standards for the Public Sector NAO 2007a Corporate Plan 2007 NAO 2007b Fourth Validation Compendium Report: Volume 1 OMB 2004 Circular No. A-123, Management s Responsibility for Internal Control OMB 2007 Bulletin No , Audit Requirements for Federal Financial Statements OMB 2009 Circular No. A-127, Financial Management Systems PCAOB 2007 Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated with An Audit of Financial Statements

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これからの会計監査 18 18 SOX 2002 PCAOB 8 Sarbanes-Oxley Act Of 2002 18 10 1 2 26 16 10 3 18 123 4 23 1890 5 6 23 1948 1927 23 25,000 113 7, 2004., 2006. 14 1881 124 22 1947 23 1948 8 193 9 23 1948 10 11 1960 12 13 41 1966

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