A Comparative Study of Internal Control Audit-Japan, America and France
Project/Area Number |
20530400
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Hokkaido University |
Principal Investigator |
KANIE Akira 北海道大学, 大学院・経済学研究科, 教授 (40214449)
|
Project Period (FY) |
2008 – 2011
|
Project Status |
Completed (Fiscal Year 2011)
|
Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
|
Keywords | 会計監査 / 内部統制監査 / 内部統制報告制度 / 内部統制 / コーポレート・ガバナンス / コーポレートー・ガバナンス / 会計不正 |
Research Abstract |
We conclude that the appropriate reporting and auditing internal control needs the generally accepted framework of internal control. And for the prospects of the reporting and auditing internal control, we propose to consider providing and auditing the information about the structure and the operation of internal control, not only about its efficiency.
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Report
(6 results)
Research Products
(28 results)
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[Book] 監査論2008
Author(s)
盛田良久, 蟹江章, 友杉芳正, 長吉眞一, 山浦久司(編著)
Total Pages
456
Publisher
中央経済社
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