内部統制と企業倫理の関係性(自由論題)

概要

論文の詳細を見る
The internal controls that have been implemented into the larger scale companies are aim to secure the reliability of financial reporting. The financial reporting is integrated information of the company and is not separable with business operations. Therefore to establish the internal control over financial reporting effectively and efficiently, we need to implement and operate the internal controls with understandings its four purposes. This thesis focuses the compliance with laws and regulations of business operations that is one of four purposes of internal control, and confirms the relationship of internal control and business ethics. And also to study institutionalization of business ethics in the control environment as a fundamental element of internal controls, and the elements to establish the internal control as a management control activity.
日本経営倫理学会の論文
2009-03-31