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Insights on governance, risk and compliance

... 2... 4... 6... 8... 10... 12... 14... 16... 18... 19... 20... 21 IT... 22... 24 IT... 26... 28 ID... 30... 32... 34... 36 iii Insights on governance, risk and compliance

SOX EY 1. 2. 3. 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 www.ey.com/businesspulse : EY 2013 4 6 28 14 18 12 21 34 20 16 8 36 30 24 19 26 IT 10 ID 32 22 IT Insights on governance, risk and compliance 1

? 1? 2 3 82% : EY 2 Insights on governance, risk and compliance

SOX / /IT / /IT SOX 302 GRC SOX 3+9 SOX /? Insights on governance, risk and compliance 3

IFRS SEC SEC SEC FASBIASB 2 : 2013 : 2013 1 IFRS SEC IFRS ERP ERP ERP : 2013 1 Seizing the opportunity in global compliance and reporting: survey trends www.ey.com/gl/en/services/tax/ Seizing-the-opportunity-in-Global- Compliance-and-Reporting--Global- Compliance-and-Reporting-Survey Operationalizing statutory reporting: driving global consistency to create savings and transparency www.ey.com/publication/vwluassets/ Operationalizing_Statutory_ Reporting/$FILE/Operationalizing%20 Statutory%20Reporting_Driving%20 global%20consistency.pdf 4 Insights on governance, risk and compliance

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CFO ERP CFO ERP ERP ERP Managing performance through famine and feast: the CFO s role as economic advisor www.ey.com/gl/en/services/advisory/ Managing-performance-through-famineand-feast---CFO-report Views. Vision. Insights: the evolving role of today s CFO www.ey.com/gl/en/issues/ Managingfinance/The-DNA of-the-cfo--- perspectiveson- the-evolving-role--- The-CFO-s-contribution 6 Insights on governance, risk and compliance

ROI /?????? /???????????? IT IA Insights on governance, risk and compliance 7

: 404 SOX 404 30% ERP VAT Nexus 8 Insights on governance, risk and compliance

VAT???????????????? IT IA www.ey.com/us/en/services/tax/tax-library 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

3000 900 4 / / / / / / 1502 DRC 9 24 272 25% www.ey.com/us/en/services/specialty-services/climate-change-and-sustainability-services 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

CSR CSR? CSR KPI? CSR? CSR? CSR?????????????? IT IA Insights on governance, risk and compliance 11

/ ROI ROI HR IT 12 Insights on governance, risk and compliance

ROI??? ROI????????????????? 28 This time it s personal: from consumer to co creator www.ey.com/gl/en Services/ Advisory/This-time-its-personal-- from-consumer-to-co-creator Insights on governance, risk and compliance 13

76% M&A M&A M&A 16% 14 Insights on governance, risk and compliance

KPI KPI / / / / / /?? KPI???????????? IT IA www.ey.com/us/en/services/transactions/corporate-development Divesting for value Fairness opinions: the company is about to enter into a significant transaction Insights on governance, risk and compliance 15

1977 FCPA FCPA SECDOJ 2010 SEC DOJ 47FCPA 17 2011 16 5 900 2010 FCPA FCPA 2 BRIC www.ey.com/us/en/services/assurance/fraud-investigation---dispute-services/assurance-services_fids_library 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

BRIC FCPA FCPA???? FCPA?? FCPA????? IA Business briefing: foreign corrupt practices act guidance issued Insights on governance, risk and compliance 17

Insights on governance, risk and compliance 2012 : EY 2012 Fighting to close the gap: Ernst & Young s 2012 global information security survey www.ey.com/giss2012 IT TVM IT Attack and Penetration: A&P A&P? IT?? TVM? TVM? TVM IT?????? IA 18 Insights on governance, risk and compliance

2011 3 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 www.ey.com/grcinsights / / / IT / /?????????? IT Insights on governance, risk and compliance 19

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 www.ey.com/grcinsights PC IT BYOD? /????????? 20 Insights on governance, risk and compliance

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 www.ey.com/grcinsights SOC1 SOC2 SOC3 SLAs IT SLAs?? IT???? SLAs? SLAs?? IT? Insights on governance, risk and compliance 21

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 www.ey.com/grcinsights IT IT Use governance, risk and compliance technology to turn risk into results www.ey.com/5 22 Insights on governance, risk and compliance

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 www.ey.com/5 Insights on governance, risk and compliance 23

IT 2015 5.3% 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 www.ey.com/grcinsights www.ey.com/grcinsights 24 Insights on governance, risk and compliance

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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

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 www.ey.com/grcinsights Insights on governance, risk and compliance 27

IT IT IT IT ID IT IT IT 28 Insights on governance, risk and compliance

IT??????? IT IA : Protecting and strengthening your brand: social media governance strategy www.ey.com/grcinsights Insights on IT risk Business briefing Social media strategy, policy and governance www.ey.com/publication/ vwluassets/social_media_strategy_ policy_and_governance/$file/ Social_media_strategy_policy_ governance.pdf Insights on governance, risk and compliance 29

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 www.ey.com/grcinsights 30 Insights on governance, risk and compliance

IT IT ERP IAM/GRC IAM GRC IT? ERP?????? IAM GRC?? Insights on governance, risk and compliance 31

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 www.ey.com/grcinsights 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 www.ey.com/grcinsights 2013 32 Insights on governance, risk and compliance

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 www.ey.com/5 Insights on governance, risk and compliance 33

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 www.ey.com/gl/en/issues/drivinggrowth/globalization---lookingbeyond-the-obvious www.ey.com/gl/en/issues/drivinggrowth/growing-pains---findingthe-right-balance 34 Insights on governance, risk and compliance

SMR 1 ACA ACA ACA ACA????????????????? ACA? ACA? 2014 1 1? IA Insights on governance, risk and compliance 35

/ S&OP OEE EH&S EH S EH S EH S Driving improved supply chain results: adapting to a changing global marketplace www.ey.com/gl/en/services/advisory/ 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 www.ey.com/us/en/careers/ EYFaculty-Connection-Issue-38--- 3---DNA-of-the-COO 36 Insights on governance, risk and compliance

SMR / /???????????????????? IA 19 Insights on governance, risk and compliance 37

EY Assurance Tax Transactions Advisory EY EY EY ey.com EY EY www.shinnihon.or.jp Japan 03 3503 3500 azuma-yshhr@shinnihon.or.jp 03 3503 1704 yokokawa-hrysh@shinnihon.or.jp Global Paul van Kessel +31 88 40 71271 paul.van.kessel@nl.ey.com Americas Jay Layman +1 312 879 5071 jay.layman@ey.com Europe, Middle East, India and Africa (EMEIA) Jonathan Blackmore +44 20 795 11616 jblackmore@uk.ey.com Asia-Pacific Iain Burnet +61 8 9429 2486 iain.burnet@au.ey.com 2014 Ernst & Young ShinNihon LLC. All Rights Reserved. EY SCORE no. AU1607 ED 0114 100-6028 2 5 28F Tel: 03 3503 2846 E-mail: AS-Markets@shinnihon.or.jp? Insights on governance, risk and compliance IT GRC Insights on governance, risk and compliance EY http://www.shinnihon.or.jp/services/advisory/ risk-management/index.html