| Budget Amount *help |
¥3,300,000 (Direct Cost: ¥3,300,000)
Fiscal Year 2005: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 2004: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 2003: ¥1,100,000 (Direct Cost: ¥1,100,000)
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| Research Abstract |
Some accounting frauds by public companies aroused suspicion about the effectiveness of the internal control of Japanese public companies. Effective internal control is a key function of effective corporate governance. To keep corporate governance and internal control effective, the internal audit should assume an important role as a monitoring function. This research concluded that the audit network that is composed by three types of audit (internal audit, CPA audit and corporate auditor audit or audit committee audit) should be constructed by putting the internal audit at the center.
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