2011 Fiscal Year Final Research Report
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 |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hokkaido University |
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Principal Investigator |
KANIE Akira 北海道大学, 大学院・経済学研究科, 教授 (40214449)
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| Project Period (FY) |
2008 – 2011
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| Keywords | 会計監査 / 内部統制監査 / 内部統制報告制度 |
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| 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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