How the contents are considered to be the most important factor for the ranking of the development?

To refer to a portion of the gold commercial law, and are commonly referred to as J-SOX. Accounting fraud contrary to the, company administrative care has occurred many strong a profit, there is that the investigation as show less profit in order to reduce the payment of corporation tax, is referred to this thing.

The internal controls are three objectives of the company effectiveness and efficiency of businesses, reliability of financial reporting, to achieve compliance with applicable laws and regulations is intended process to be reasonably assured.

In other words, it is that of control of the mechanism of small business seo accounting in the company inside. In terms of the external auditor (certified public accountant, audit firm, etc.) performs an audit, it is the most important, also one of the prerequisites.

For internal control, in addition to the financial accounting implications, in some cases, which mean the management accounting of computational control. Internal controls, for directing in a timely manner for the company to achieve the various objectives and mission, also provided in order to minimize the eventuality.

Last on the companies to achieve the various objectives on management, it is not only a support role thing. In the design of the internal control system, we recognize that in these systems is limited; resource companies should be built on the premise that is limited.

He audit is to be performed by requesting to the auditor in order to achieve the object there is a company that does not have mandated audits by law.

Accounting audit by the accounting auditor, for the company corresponds to the Financial Instruments and Exchange Law (listed company) and large companies (capital 500 million yen or more liabilities total 20 billion yen or more of the company) of the Companies Act, it has been forced.

In contrast, in a company that does not correspond to the above, the audit has not been requested.

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