FAS Fraud Risk Survey 20072009

PDCAPlanDo CheckAct A 2 Z

Enterprise Risk Management: ERM ERM ERM ERM

http://www.keidanren.or.jp/japanese/policy/cgcb/charter.html http://www.keidanren.or.jp/japanese/policy/cgcb/torikumi.html

ITX

Gyrus Group PLC http://www.olympus.co.jp/jp/news/2001a/nr010220changej.cfm

HP HP http://www.doyukai.or.jp/policyproposals/articles/1999/990427a.html http://www.azsa.or.jp/b info/letter/15/01.html M & A Mergers and Acquisitions FA Financial Adviser

HOYA

FX FX FX FX Foreign exchange

http://www.daio-paper.co.jp/news/2012/pdf/n240329c.pdf

http://www.shagai-net.jp/suggestion. html CG a b

http://www.jacd.jp/news/column/111212_post-73.html

ERM The Committee of Sponsoring organizations of the Treadway Commission: COSO Enterprise Risk Management -Integrated F ramework ERM ERM ERM ERM COSO, Enterprise Risk Management - Integrated Framework, 2004

http://www.caa.go.jp/seikatsu/koueki/chosa-kenkyu/files/h22minkan-chosa. pdf

http://www.caa.go.jp/seikatsu/koueki/minkan/files/koueki_kiteisyu.pdf

http//www.keidanren.or.jp/japanese/policy/2012/007.html

http//www.jcci.or.jp/recommended/request/2012/0215154353.html

COSO, Internal Control over Financial Reporting-Guidance for Smaller Public Companies, 2006 COSO Moeller, R. R., COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework, John Wiley & Sons, Inc., 2007.