일본의 감사제도에 대한 최근 동향 - 내부통제제도를 중심으로 -

Under Japan’s Companies Act of 2005, which consolidated corporate law regulations in Japan, a corporate auditor is a mandatory organ of a joint-stock company with two exceptional situations. A corporate auditor system took on its current form through Commercial Code amendments. All of which extensively strengthened the power and independence of a corporate auditor. These various provisions in the Commercial Code were consolidated under the Companies Act of 2005. In the change revised in relation to an audit system in Japan, the recent developments about the internal control system is considered and it's surveyed about a regulation and a standards related to an internal control by Companies Act of Japan and the Financial Instruments and Exchange Law. Correspondence to the Internal control over financial reporting begun from April in 2008 is considered in relation to this. As the system of “assessment and audit of internal control over financial reporting” in the Financial Instruments and Exchange Law has just been introduced and the system itself has not yet come into effect. it is difficult to establish specific guidelines regarding internal control over financial reporting. However, as a corporate auditor audit practices expressed significant interest. In the near future, when the internal control systems over financial reporting come into effect, further examination may be made as necessary. Something various to get up in Japan recently continues without the act's which deceives a consumer group and society ceasing. Through such situation it'll be a major premise to say that Compliance should be able to be accomplished with priority in business activity. “Compliance” and “prevention of corporate scandal” by which a corporate auditor will be the premise of the business activity as one a essential organ of a company which takes charge of economic activity in such situation, it has to be being a problem of top priority and be corresponding.