| Project/Area Number |
20530424
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
|
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| Research Institution | Nihon University |
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Principal Investigator |
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| Project Period (FY) |
2008 – 2011
|
| Project Status |
Completed (Fiscal Year 2011)
|
| Budget Amount *help |
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 事業リスク / リスク情報の開示 / コントロール情報の開示 / カラーリングマップ開示 / リスク情報の保証 / 段階水準型保証 / リスク情報 / リスク情報開示モデル / リスク連鎖の開示 / リスク変化の開示 / リスク情報の信頼性 / グラデーション保証 / 保証モデル / リスク情報開示 / 内部統制情報 / リスク情報の紐付け開示 / リスク情報の信頼性保証 / 情報のレベル保証 / 事業リスク情報の開示 / 事業リスク情報の保証 / リスク対応情報 / 財務情報 / リスク識別情報 / 開示情報のメッセージ性 / アカウタビリティ |
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| Research Abstract |
Based on information "business risks exist" alone, the recipient of the information is unable to take any meaningful action. If management decides to disclose the risks, they should also disclose control information about the risks. We consider that "coloring map disclosure for risk-control"is a useful method for conveying risk information or control information visually in an easily understood manner. By focusing our attention on the maturity of entities' control standards, we can raise control standards gradually to the level required by businesses and accordingly raise the strictness of assurance procedures, thereby creating a new model of assurance, "incremental standard assurance".
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