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米国企業改革法(The Sarbanes-Oxley Act.以下SOX法)施行とその後の状況を受けて,日本においても,公開企業(以下,企業)の取締役と経営執行者並びに外部監査人である公認会計士に対する内部統制の法的義務化に関する整備が進んでいる.内部統制の基本的枠組みは,米国の通称COSO(Committee of Sponsoring Organizations of the Treadway Commission)が1992年にまとめた「Internal Control-Integrated Framework-(内部統制-統合的枠組み-)」に示された内部統制フレームワーク(以下,米国版COSO)が事実上の世界標準である.日本でもこれを踏まえ,内部統制の基本的枠組み(以下,日本版COSO)が明らかにされたが,その基本的要素に「ITへの対応」が加えられている.本稿では,日本版COSOの概要を俯瞰した上で,内部統制においてプロジェクトマネジメントが果たすべき役割とその効用を考察する.
After the enforcement of the Sarbanes-Oxley Act(hereafter referred to as SOX Act") in the US and the subsequent circumstances, discussion and development of the laws have been proceeding in Japan. This is based on the obligation of internal control for the director, administrative executive, and CPA being an external auditor, of a public company(hereafter referred to as "company").In practical terms, the international standard for the basic outline of internal control would be the internal control framework(hereafter referred to as "COSO Framework") indicated in the "Internal Control-Integrated Framework", completed in 1992 by the Committee of Sponsoring Organizations of the Treadway Commission, commonly known as COSO. In Japan, the basic outline of the internal control based on this(hereafter referred to as "Japanese COSO Framework") has become clear, and "Response to IT" has been newly added as one of the basic elements for the internal control. This article will consider the role that project management should perform and its effect for the internal control, after examination of the overview and features of the Japanese COSO Framework.