内部監査における重要な検討事項
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1 Insights on governance, risk and compliance
2 IT IT ID iii Insights on governance, risk and compliance
3 SOX EY The DNA of the COO CIO Top10 & Opening Time to claim the door the to spotlight the C-suite : Top10 & Business Pulse: exploring dual perspectives on the top10 risks and opportunities in 2013 and beyond Global report : EY IT 10 ID IT Insights on governance, risk and compliance 1
4 ? 1? % : EY 2 Insights on governance, risk and compliance
5 SOX / /IT / /IT SOX 302 GRC SOX 3+9 SOX /? Insights on governance, risk and compliance 3
6 IFRS SEC SEC SEC FASBIASB 2 : 2013 : IFRS SEC IFRS ERP ERP ERP : Seizing the opportunity in global compliance and reporting: survey trends Seizing-the-opportunity-in-Global- Compliance-and-Reporting--Global- Compliance-and-Reporting-Survey Operationalizing statutory reporting: driving global consistency to create savings and transparency Operationalizing_Statutory_ Reporting/$FILE/Operationalizing%20 Statutory%20Reporting_Driving%20 global%20consistency.pdf 4 Insights on governance, risk and compliance
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8 CFO ERP CFO ERP ERP ERP Managing performance through famine and feast: the CFO s role as economic advisor Managing-performance-through-famineand-feast---CFO-report Views. Vision. Insights: the evolving role of today s CFO Managingfinance/The-DNA of-the-cfo--- perspectiveson- the-evolving-role--- The-CFO-s-contribution 6 Insights on governance, risk and compliance
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10 : 404 SOX % ERP VAT Nexus 8 Insights on governance, risk and compliance
11 VAT???????????????? IT IA Indirect Tax Briefing: a review of global indirect tax developments and issues Navigating a complex tax controversy environment Insights on governance, risk and compliance 9
12 / / / / / / 1502 DRC % The three S s of or green marketing environmental marketing: what the revisions to the FTC Green Guides mean for green marketing Conflict minerals Climate change and sustainability: five highly charged risk areas for internal audit 10 Insights on governance, risk and compliance
13 CSR CSR? CSR KPI? CSR? CSR? CSR?????????????? IT IA Insights on governance, risk and compliance 11
14 / ROI ROI HR IT 12 Insights on governance, risk and compliance
15 ROI??? ROI????????????????? 28 This time it s personal: from consumer to co creator Services/ Advisory/This-time-its-personal-- from-consumer-to-co-creator Insights on governance, risk and compliance 13
16 76% M&A M&A M&A 16% 14 Insights on governance, risk and compliance
17 KPI KPI / / / / / /?? KPI???????????? IT IA Divesting for value Fairness opinions: the company is about to enter into a significant transaction Insights on governance, risk and compliance 15
18 1977 FCPA FCPA SECDOJ 2010 SEC DOJ 47FCPA FCPA FCPA 2 BRIC Navigating today s complex business risks: Europe, Middle East, India and Africa Fraud Survey 2013 Building a robust anticorruption program: seven steps to help you evaluate and address corruption risks 16 Insights on governance, risk and compliance
19 BRIC FCPA FCPA???? FCPA?? FCPA????? IA Business briefing: foreign corrupt practices act guidance issued Insights on governance, risk and compliance 17
20 Insights on governance, risk and compliance 2012 : EY 2012 Fighting to close the gap: Ernst & Young s 2012 global information security survey IT TVM IT Attack and Penetration: A&P A&P? IT?? TVM? TVM? TVM IT?????? IA 18 Insights on governance, risk and compliance
21 BCM BCM BCM EY2012 GISS BCM 12 BCM IT IT BCM IT BCM Insights on governance, risk and compliance : Ready for the challenge: integrated governance the key to effective business continuity management / / / IT / /?????????? IT Insights on governance, risk and compliance 19
22 Insights on IT risk Technical briefing モバイル機器のセキュリティ 脆弱性の理解とリスクの管理 : Mobile device security: understanding vulnerabilities and managing risk PC IT BYOD? /????????? 20 Insights on governance, risk and compliance
23 IT IT IT IT Insights on governance, risk and compliance Ready for takeoff SLAs IT Ready for takeoff: Ready for takeoff: preparing for your journey into the cloud SOC1 SOC2 SOC3 SLAs IT SLAs?? IT???? SLAs? SLAs?? IT? Insights on governance, risk and compliance 21
24 IT IT IT IT IT IT IT IT? IT?? SEC IT Insights on IT risk Business briefing IT : IT The evolving IT risk landscape: the why and how of IT risk management today IT IT Use governance, risk and compliance technology to turn risk into results 22 Insights on governance, risk and compliance
25 IT IT IT IT IT IT IT IT /GRC GRC GRC IT?? IT? IT IT IT?? IT? IT? IT? IT IT?? IT? IT?? IT IT? GRC? GRC?? GRC? GRC?? IT? IA Technology risk management in a cyber world: a C-suite responsibility Insights on governance, risk and compliance 23
26 IT % IT 20% 50% IT 3 2 ERP 70% 50% Insights on IT risk Business briefing Insights on governance, risk IT : IT 成功に導くプロジェクトリスクマネジメント : and compliance Building confidence in IT programs: facilitating success through program risk management Strategy deployment through portfolio management: a risk-based approach Insights on governance, risk and compliance
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28 IT IT IT IT IT IT IT 20% IT IT IT IT IT IT IT IT IT IT IT 26 Insights on governance, risk and compliance
29 IT IT IT IT ITIT IT EPR IT IT IT IT IT?? IT???? IT? IT? IT Effective software asset management: how to reap its benefits Insights on governance, risk and compliance 27
30 IT IT IT IT ID IT IT IT 28 Insights on governance, risk and compliance
31 IT??????? IT IA : Protecting and strengthening your brand: social media governance strategy Insights on IT risk Business briefing Social media strategy, policy and governance vwluassets/social_media_strategy_ policy_and_governance/$file/ Social_media_strategy_policy_ governance.pdf Insights on governance, risk and compliance 29
32 ID IT ID IAM GRC IT IT ERP IT ERP IT Insights on governance, risk and compliance A risk-based approach to segregation of duties 30 Insights on governance, risk and compliance
33 IT IT ERP IAM/GRC IAM GRC IT? ERP?????? IAM GRC?? Insights on governance, risk and compliance 31
34 PC USB DLP DLP 3??? EY2010 GISS 81% ID EY 2012 GISS IT 3? Insights on IT risk Business briefing Insights on governance, risk and compliance Data loss prevention: Data loss prevention: keeping your sensitive data out of the public domain Data loss prevention 機密データの漏えいを防ぐために 2013: Privacy trends 2013: the uphill climb continues Insights on governance, risk and compliance
35 DLP /??????? HIPAA?? Three steps to prepare for a HIPAA audit: being unprepared could cost far more than higher civil money penalties. It could cost you your reputation Insights on governance, risk and compliance 33
36 FAS158 Managing today s global workforce: elevating talent management to improve business Growing pains: companies in rapid-growth markets face talent challenges as they expand Insights on governance, risk and compliance
37 SMR 1 ACA ACA ACA ACA????????????????? ACA? ACA? ? IA Insights on governance, risk and compliance 35
38 / S&OP OEE EH&S EH S EH S EH S Driving improved supply chain results: adapting to a changing global marketplace Performance-Improvement/Supply- Chain/Driving-improvedsupply-chainresults--adapting-toa-changing-globalmarketplace---Improve-margins-inmature-markets The DNA of the COO: time to claim the spotlight EYFaculty-Connection-Issue DNA-of-the-COO 36 Insights on governance, risk and compliance
39 SMR / /???????????????????? IA 19 Insights on governance, risk and compliance 37
40 EY Assurance Tax Transactions Advisory EY EY EY ey.com EY EY Japan Global Paul van Kessel Americas Jay Layman Europe, Middle East, India and Africa (EMEIA) Jonathan Blackmore Asia-Pacific Iain Burnet [email protected] 2014 Ernst & Young ShinNihon LLC. All Rights Reserved. EY SCORE no. AU1607 ED F Tel: [email protected]? Insights on governance, risk and compliance IT GRC Insights on governance, risk and compliance EY risk-management/index.html
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Insights on governance, risk and compliance 2013 ...1...2...3...5...8...10...14...16 2013 5 EY 500 20 2 5,000 3 1 36% 54% 2 5 54% 52% 48% 44% 39% 27% 54% 2 1 28% 39% 2 30% 37% 2 Q:? 2 基本的なコンプライアンス 知見の提供
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