\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002
\n\u30c1\u30a7\u30f3\u30ca\u30a4\u99d0\u5728\u54e1\u306e\u4e2d\u6751\u3067\u3059\u3002
\n\u672c\u65e5\u306f\u30a4\u30f3\u30c9\u306e\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u57f7\u7b46\u3057\u307e\u3059\u3002<\/p>\n

\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u5185\u90e8\u8ca1\u52d9\u7d71\u5236\u306f\u4ed6\u56fd\u3068\u7570\u306a\u308a\u3001\u00a0\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u5168\u3066\u306e\u6cd5\u4eba\u304c\u5bfe\u8c61\u3068\u306a\u308a\u3001
\n\u5185\u90e8\u8ca1\u52d9\u7d71\u5236\u306b\u5bfe\u3059\u308b\u66f8\u9762\u5316\u3084\u5b9f\u65bd\u3092\u884c\u306a\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u672a\u6574\u5099\u7b49\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u00a0\u4ee5\u4e0b\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002
\n\u30fb250\u4e07\u30eb\u30d4\u30fc\u4ee5\u4e0b\u306e\u7f70\u91d1
\n\u30fb3\u5e74\u4ee5\u4e0b\u306e\u7981\u56fa\u5211
\n\u30fb\u76e3\u67fb\u4eba\u8cc7\u683c\u306e\u62b9\u6d88<\/p>\n

\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u6839\u62e0\u6761\u6587\u306f\u4f1a\u793e\u6cd5\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4e0b\u8a18\u304c\u6319\u3052\u3089\u308c\u308b\u306e\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u4e8b\u3067\u3059\u3002<\/p>\n

\u2981 Section 134 (5) (e) : \u53d6\u7de0\u5f79\u8cac\u4efb\u5831\u544a\u66f8
\n\u4e0a\u5834\u4f01\u696d\u306e\u5834\u5408\u3001\u53d6\u7de0\u5f79\u306f\u4f1a\u793e\u304c\u5f93\u3046\u3079\u304d\u5185\u90e8\u8ca1\u52d9\u7ba1\u7406\u3092\u5b9a\u3081\u3001\u7d71\u5236\u306f\u5341\u5206\u3067\u3001\u52b9\u679c\u7684\u306b\u904b\u7528\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002
\nThe Directors\u2019 Responsibility Statement referred to in clause ( c) of subsection (3) shall state that:
\nThe directors, in the case of a listed company, had laid down internal financial controls to be followed by the company and that such internal financial controls are adequate and were operating effectively.<\/p>\n

2. Rule 8 (5) (viii) of Companies (Account) \u53d6\u7de0\u5f79\u5831\u544a\u66f8
\n\u5168\u3066\u306e\u4f01\u696d\u306f\u8ca1\u52d9\u8af8\u8868\u3092\u53c2\u7167\u3057\u3001\u5185\u90e8\u8ca1\u52d9\u7ba1\u7406\u306e\u59a5\u5f53\u6027\u306b\u95a2\u3059\u308b\u8a73\u7d30\u3092\u53d6\u7de0\u5f79\u4f1a\u306b\u3066\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b
\nRule 2014:The report of the Board shall also contain:
\nThe details in respect of adequacy of internal financial controls with reference to the Financial Statements.<\/p>\n

\uff13. Section 177 \u76e3\u67fb\u59d4\u54e1\u4f1a
\n\u5168\u3066\u306e\u76e3\u67fb\u59d4\u54e1\u4f1a\u306f\u5185\u90e8\u8ca1\u52d9\u7ba1\u7406\u53ca\u3073\u30ea\u30b9\u30af\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b
\nEvery Audit Committee shall act in accordance with the terms of reference specified in writing by the Board which shall,\u00a0inter alia,\u00a0include:
\n– evaluation of internal financial controls and risk management systems.<\/p>\n

\uff14. Section 143 (3) (i) \u76e3\u67fb\u5831\u544a\u66f8
\n\u76e3\u67fb\u4eba\u306e\u5831\u544a\u66f8\u306b\u306f\u9069\u5207\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u3042\u308b\u304b\u3001\u6709\u52b9\u6027\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b
\nThe auditor\u2019s report should also state whether the company has adequate IFC system in place and the operating effectiveness of such controls<\/p>\n

\u672c\u65e5\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n

Tokyo Consulting Firm Private Limited
\n\u30c1\u30a7\u30f3\u30ca\u30a4\u30de\u30cd\u30fc\u30b8\u30e3\u30fc
\n\u4e2d\u6751\u3000\u5320\u543e\uff08\u306a\u304b\u3080\u3089\u3000\u3057\u3087\u3046\u3054\uff09<\/p>\n

<\/p>\n

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