会社法における内部統制システムの整備と監査に関する試論(自由論題)

抄録

The Companies Act newly administrated in May 2006 stipulates that directors should construct and operate Internal Control System and corporate auditors examine its effectiveness and appropriateness in each company. At this point, both sides are still not certain as to doing what to what extent will satisfy this law. This article discusses the actions which should be taken by directors and corporate auditors over establishing and examining Internal Control System from practical point of view. This article advocates the Relative Gradual method in structurizing Internal Control System basing upon its nature and characteristics.