米国の連邦政府における内部統制について

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1 OMB A takeshi.mori@boj.or.jp

2 Sarbanes-Oxley Act SEC internal control over financial reporting legislative branch Article 1, Section 8 OMB Office of Management and Budget GAO Government Accountability Office Department of the Treasury central SEC b, c Kearney et al.p. GAO performance and accountability report legislative executive judiciary Reorganization Act of GAO GAO Human Capital Reform Act General Accounting Office Government Accountability Office Walker

3 agency executive agency Budget and Accounting Act of executive branch Sec. Bureau of Budget Sec. Sec.301 Treasury Actauditorcomptroller executive agency department government corporation independent establishment U.S.C. Kearney et al. Sec.

4 Dockery Act Office of Comptroller of the Treasury Sec. Sec. voucher checking Budget and Accounting Procedure Act of 1950 Comptroller General Sec. National Archives and Records Administrationhttp:// Willoughbypp. Mosherpp. There is created an establishment of the Government to be known as the General Accounting Office, which shall be independent of the executive department Sec. Comptroller General Sec. General Accounting Office Personnel Act of General Accounting Office Act of Reorganization Act of a part of the legislative branch Willoughbyp. Accounting and Auditing Act of Sec.

There is created an establishment of the Government to be known as the General Accounting Office, which shall be independent of the executive department Sec.

5 Sec. Sec. Sec. Sec. appropriation act impoundment Congressional Budget and Impoundment Control Act of Budget Committee Sec. CBO Congressional Budget Office Sec. Sec. Inspector General Act of Office of Inspector General Sec. Sec. Schickpp. Kearney et al.p.

6 Inspector GeneralSec. a programs operations economyefficiencyeffectiveness Sec. a Sec. a Sec. Federal Managers Financial Integrity Act of systems of internal accounting and administrative control reasonable assurances Sec. Mutual Security Act of 1959 Inspector General and Comptroller1962 Department of Agriculture 1976 Department of Health, Education and Welfare Sec. d GAOp. Sec.

Federal Managers Financial Integrity Act of systems of internal accounting and administrative

7 guidelines for the evaluation Sec. material weakness Sec. Sec. Standards for Internal Control in the Federal Government Sec. COSO GAOp. Internal Control Management and Evaluation Tool GAOp. safeguarding of assets subset GAOp. GAOp. programmatic financial compliance GAOp.

8 control environment risk assessment control activities information and communication monitoring Internal Control Guidelines OMB Circular A- Management Accountability and Control management control GAOpp. GAOp. GAO p. A- Internal Control Systems GAOpp.

Guidelines OMB Circular A- Management Accountability and

9 i ii iii iv v Chief Financial Officers Act of Deputy Director for Management Sec. Chief Financial Officer Sec. OMB Kearney et al.p. GAO Office of Federal Financial Management Sec. Chief Financial Officers Council Sec. Sec. Sec.

10 Sec. status report year report Sec. FASAB Federal Accounting Standards Advisory Board Government Performance and Results Act of strategic plan Sec. annual performance plan Sec. Sec. Sec. Government Auditing Standards Federal Auditing Manual GAO and PCIE GAO AICPA American Institute of Certified Public AccountantGAAP generally accepted accounting principles FASABFASAB GAO Sec.

11 Sec. performance budget Sec. Government Management Reform Act of Sec.a Sec.c Federal Financial Management Improvement Act of i FFMSR Federal Financial Management System Requirementsii SFFAS Statement of Federal Financial Accounting StandardsiiiU.S. Government Standard General Ledger Sec. Sec. Accountability of Tax Dollars Act of

Management System Requirementsii SFFAS Statement of Federal Financial Accounting

13 SEC attestation CFOC Chief Financial Officers Council PCIE: President s Rodriguezp. Schickpp.

14 Council on Integrity and Efficiency A SEC SEC internal control for financial reporting executive order integrityeconomyefficiency OMB OMB a, b CFOC DHS: Department of Homeland Security SSA: Social Security Administration NRC Nuclear Regulatory Commission GAOp. 12- COSO: Committee of Sponsoring Organization of the Treadway Commission Internal Control Integrated Framework framework COSOp. SEC SEC aa

Security Administration NRC Nuclear Regulatory Commission GAOp.

16 NPM ISSUE BRIEF GAO FASAB GAO Chief Financial Officers Council (CFOC), Implementation Guide for OMB Circular A-123, Management s Responsibility for Internal Control Appendix A, Internal Control over Financial Reporting, CFOC, Committee of Sponsoring Organization of the Treadway Commission (COSO), Internal Control Integrated Framework, American Institute of Certified Public Accountants, Federal Accounting Standards Advisory Board (FASAB), FASAB Facts, GAO, Government Accountability Office (GAO), Audit Guides to Review Implementation of The Federal Managers Financial Integrity Act: The First Year, GAO/AFMD-83-94, GAO, 1983.

Committee of Sponsoring Organization of the Treadway Commission (COSO), Internal Control Integrated Framework, American Institute of Certified Public

17 , Financial Integrity Act: The Government Faces Serious Internal Control and Accounting Systems Problems, GAO/AFMD-86-14, GAO, 1985., Financial Integrity Act: Continuing Efforts Needed to Improve Internal Control and Accounting Systems, GAO/AFMD-88-10, GAO, 1987., Financial Integrity Act: Examples of Weakness, GAO/AFMD-88-35BR, GAO, 1988., Financial Integrity Act: Inadequate Controls Result in Ineffective Federal Programs and Billions in Losses, GAO/AFMD-90-10, GAO, 1989., The Chief Financial Officers Act: A Mandate for Federal Financial Management Reform, GAO/AFMD CFO Act, GAO, 1991., Executive Guide: Effectively Implementing the Government Performance and Results Act, GAO/GGD , GAO, 1996., Standards for Internal Control in the Federal Government, GAO/AIMD , GAO, 1999., Internal Control Management and Evaluation Tool, GAO G, GAO, 2001., Government Auditing Standards 2003 Revision, GAO G, GAO, 2003., Financial Management: Effective Internal Control is Key to Accountability, Statement of Jeffrey C. Steinhoff, GAO T, GAO, and President s Council on Integrity and Efficiency (PCIE), Financial Audit Manual, GAO G, GAO and PCIE, Kearney, E. F. et al., Federal Government Auditing: Laws, Regulations, Standards, Practices & Sarbanes-Oxley, John Wiley & Sons, Inc., Mosher, F. C., The GAO: The Quest for Accountability in American Government, Westview Press, Office of Management and Budget (OMB), Circular A-123, OMB, revised June 21, 1995., Memorandum to the Chief Financial Officers, Chief Operation Officers, Chief Information Officers, and Program Managers, Revision to OMB Circular A-123, Management s Responsibility for Internal Control, OMB, 2004., Memorandum for the Chief Financial Officers, Chief Operation Officers, Chief Information Officers, Program Managers, and Inspector General, Frequently Asked Questions Regarding OMB Circular A-123, Management s Responsibility for Internal Control, Appendix A, OMB, 2005a., Memorandum for the Chief Financial Officers, Circular A-123, Appendix A Implementation Plans, OMB, 2005b. Rodriguez, D. B., Accounting Rules Applicable to the Implementation of the Budget, Symposium on Budget Law, GTZ Advisory Service to the Legal Reform in China, ( Schick, A., The Federal Budget: Politics, Policy, Process, Revised Edition, Brookings Institution Press, 2000.

, Financial Integrity Act: Examples of Weakness, GAO/AFMD-88-35BR, GAO, 1988.

18 U.S. Securities and Exchange Commission (SEC), Final Rule: Management s Reports on Internal Control over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports, SEC, 2003a., A Lawyer s Role in Corporate Governance: Speech by SEC Commissioner: The Myth of Absolute Confidentiality and the Complexity of the Counseling Task, SEC, 2003b., Speech by SEC Commissioner: Recent Experience with Corporate Governance in the USA, SEC, 2003c. Walker, M. D., GAO Answers the Question: What s in a Name?, Roll Call, ( Willoughby, W. F., The National Budget System with Suggestions for Its Improvement, John Hopkins Press, 1927.

, A Lawyer s Role in Corporate Governance: Speech by SEC Commissioner: The Myth of Absolute Confidentiality and the Complexity of the Counseling Task, SEC, 2003b.

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