Abstract
After the enforcement of the Sarbanes-Oxley Act (hereafter referred to as SOX Act") in the US and the subsequent circumstances, discussion and development of the laws have been proceeding in Japan. This is based on the obligation of internal control for the director, administrative executive, and CPA being an external auditor, of a public company (hereafter referred to as "company").In practical terms, the international standard for the basic outline of internal control would be the internal control framework (hereafter referred to as "COSO Framework") indicated in the "Internal Control - Integrated Framework", completed in 1992 by the Committee of Sponsoring Organizations of the Treadway Commission, commonly known as COSO. In Japan, the basic outline of the internal control based on this (hereafter referred to as "Japanese COSO Framework") has become clear, and "Response to IT" has been newly added as one of the basic elements for the internal control. This article will consider the role that project management should perform and its effect for the internal control, after examination of the overview and features of the Japanese COSO Framework.
