大正期における行内検査の考察 : 銀行の内部監督充実に関する議論と行内検査の事例研究
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概要
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The purpose of this research paper is to understand the bank internal audit system during the Taisho period based on the following three points; 1) Discussion in the Financial System Research Committee (FSRC) about reinforcement of bank internal audit.2) Comparison of the contents of the technical books about bank internal audit.3) Case study of an actual bank internal audit.Concerning the discussion in the FSRC, substantial discussions were not done because of the difference of the basic stance between Finance Ministry and commission members from various quarters.The opinions of the authors of the technical books about bank internal audit vary especially about internal audit organization. A point in controversy was whether the internal audit section could be under the control of the company auditor. Mitsubishi Bank and Sumitomo Bank put their internal audit sections under the control of the company auditor, but Mitsui Bank didn’t in 1923. As a reality, Mitsui Bank’s organization was sound in that period. The example used for the case study was Bushu Bank Menuma branch. The report of the internal audit of the bank shows that the audit was done the normal way and covers important points.Concerning the internal audit system, the attitudes of the Finance Ministry, theoreticians, and bank internal auditors differed from each other. On the practical level of banking, the effort to make an improvement was done in an honest way.
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