内部控制【外文翻译】.pdf

内部控制【外文翻译】

外文文献翻译译文

一、外文原文

原文：

Internalcontrol

Introduction

Thesystemofinternalcontroloverfinancialreportingin

JapanundertheFinancialInstrumentsandExchangeAct(FIEA)

wasimplementedasofthefiscalyearstartingonApril1

2008.Underthissystem,executiveofficersoflistedcompaniesare

obligatedtoevaluatetheircompanysinternalcontrolover

financialreportingandtofiletheresultsofsuchevaluationinthe

formofaninternalauditreportwiththeFinancialServices

Agency(FSA).Inthisreport,executiveofficersshouldstate

materialweaknessiftheyjudgeanymaterialweaknessexistsin

thecompanysinternalcontroloverfinancialreporting.The

reportshouldalsobeauditedbyoutsideaccountingauditors

beforebeingfiledwiththeFSA.SincemostJapanesecompanies

haveafiscalyearthatendsinMarch,June2009willbethefirst

timemostcompaniesfilesuchareport.

Whentheinternalcontrolsystemwasintroduced,itmade

referencetotheSarbanes-OxleyActoftheUS.Underthe

Japanesesystem,clearstandardsweresetregardingtheset-up

ofinternalcontrolsoverfinancialreportinginanefforttoprevent

thecreationofexcessivedocumentationandtocontrolcosts,

twoissueswhichhadoccurredintheUS.However,evenwith

suchstandards,someuncertaintyexists.Inparticular,uncertainty

arisesregardingtheconnectionbetweenthissystemunderthe

FIEAandtherulesoftheCompaniesAct.

Failuretosubmittheinternalauditreportorsubmissionof

falsestatementscanleadtoliabilitiesandcriminalpenalties

undertheFinancialInstrumentsandExchangeAct(FIEA).

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