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地方公共団体における不適正会計に関する現状と課題 : 監査委員監査およびその内部統制を通して
https://doi.org/10.34360/00006563
https://doi.org/10.34360/00006563dcff6d02-722a-493c-9c40-16e762ee5749
名前 / ファイル | ライセンス | アクション |
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3043_0021_07 (1.2 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-05-27 | |||||
タイトル | ||||||
タイトル | 地方公共団体における不適正会計に関する現状と課題 : 監査委員監査およびその内部統制を通して | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 監査委員, 内部統制, 不正, 専門性, 独立性 Taku, Konno, Supervisory Auditor, Internal Control, Fraud, Expertise, Independence |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00006563 | |||||
ID登録タイプ | JaLC | |||||
別言語のタイトル(英) | ||||||
タイトル | Current State and Problems for Improper Accounting within Local Government : From a Perspective of Supervisory Auditors and Internal Control | |||||
作成者 |
紺野, 卓
× 紺野, 卓 |
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内容記述 | ||||||
内容記述 | 2000年代の後半以降,地方公共団体における公金の不適切な会計処理が次々と明らかになった。本稿では,公金に係る不正事例を参照しながら,地方公共団体における監査委員の課題について,併せて内部統制上の問題点について検討している。そこでは,現状の監査委員は質の点においても,また量の点においても絶対的に不足していること,また組織体内のガバナンスの脆弱性も明らかになった。今後は専門性と独立性を保持する実体の伴った監査委員と,トップ主導での内部統制の構築,および運用が必要とされることを主張している。 During recent few years, it appears that many local governments have conducted improper accounting for public money. In this article, while referrlng to fraud examples, I investigate problems for supervisory auditors and internal control in a local government. It turns out that the current constitution of supervisory auditors has problems concerning quality and quantity. Moreover local governments have problems for their internal control. Finally I insist that supervisory auditors must have expertise and independence, and local governments must have internal control system within their bodies. |
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公開者 | ||||||
出版者 | 専修大学経営研究所 | |||||
ISSN | ||||||
収録物識別子 | 2186-9251 | |||||
書誌レコードID | ||||||
収録物識別子 | AA12562863 | |||||
書誌情報 |
専修マネジメント・ジャーナル en : Senshu Management Journal 巻 2, 号 1, p. 47-57, 発行日 2012-10-20 |
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出版タイプ | ||||||
出版タイプ | NA |