日本語は最後にあります。
Listed in English, Chinese, and Japanese in that order.
Please note that this is an automatic translation.
英文、中文和日文，依次排列。
请注意，这是一个自动翻译，任何错误的翻译都应予以确认。
Modern Internal Auditing (11)
When we hear about global businesses, we often think about their international presence. However, managing overseas operations brings its own set of challenges, especially in the realm of internal auditing. Inspired by the recent episode of "Modern Internal Audits (11)" broadcasted on the Open University of Japan, let's delve deeper into the intricacies of internal auditing in foreign subsidiaries.
Global Companies and the Need for Overseas Internal Audits
With the globalization of businesses, many corporations have extended their reach beyond their home countries. These expansions can occur in various ways: establishing a new company, acquiring an existing company, or entering into joint ventures with local businesses. While this offers companies a broader market base, it also poses unique challenges, especially when it comes to internal auditing.
Points of Attention during Audits
Diverse cultural norms, varying local laws and regulations, and unique risks intrinsic to specific regions can pose challenges to internal auditors. Due diligence is crucial, especially when acquiring an existing company. Overlooking potential fraud or misconduct risks during the acquisition phase, either due to inadequate due diligence or ineffective corporate governance after the acquisition, can have serious repercussions.
Risks of Fraud in Overseas Subsidiaries
One of the pressing concerns is the increased likelihood of fraud. With less stringent checks from the parent company, fraudulent activities might not only occur more frequently but also remain undetected, escalating the issue. Factors like:
- Ineffective monitoring within business departments
- Sales or profit-oriented human resources/evaluation systems
- Absence of executives from the parent company
- Continuous deficit
- Low significance given to the foreign subsidiary
can all contribute to this risk. Such fraud can have profound societal impacts, including legal violations and risks of damage claims. For instance, falsifying product quality or data manipulation can lead to contract violations, severe accidents, liabilities, and even criminal responsibility.
Auditing Infrastructure in Foreign Subsidiaries
Before starting an audit, especially in a joint venture scenario, it’s essential to ascertain if the parent company has the right to conduct the audit. Decisions on whether to follow a standalone or combined audit, and the standards to be employed, also need to be made.
When auditors from the parent company conduct the audit, while the reliability is higher, it’s challenging to maintain continuous monitoring. Conversely, when the subsidiary takes charge, continuous monitoring becomes feasible at a lower cost, but at the risk of decreased reliability.
Audit Process in Foreign Subsidiaries
- Preliminary Investigation: Collect and analyze data, set audit items, and allocate audit resources effectively.
- Preparation: Arrange logistics like room allocation, schedule meetings, and procure necessary materials.
- Main Investigation: Includes interviews with the president, accountants, business department heads, external contractors, and accounting firms. Key audit items comprise business regulations, transaction accounting records, asset management, information management, and employee interactions.
However, there are some challenges to note:
- What might be illegal or fraudulent in Japan might not be viewed similarly overseas. For instance, the 36 Agreement is unique to Japan.
- Language barriers: Interpreters are crucial. Using local employees can lead to conflicts post-audit with local superiors, while using general interpreters demands ensuring their understanding of specialized terms and maintaining confidentiality.
- Handling matters not to be left undone locally: Physical verification of assets, interviews with local accounting firms, addressing facts uncovered locally.
- Audit evidence includes inspections, interviews, and records.
Concluding the audit with a local briefing session is essential, though it's not the final result.
Cultivating International Skills among Internal Auditors
For effective overseas internal audits, auditors must possess an international perspective and judgment capabilities. Holding international qualifications such as CIA, CRMA, and CCSA can be beneficial.
In summary, while expanding globally offers companies unprecedented opportunities, it also comes with its fair share of challenges, especially in maintaining integrity and transparency. Effective internal audits can be a robust tool in ensuring that companies navigate these challenges successfully.
现代内部审计 (11)
随着全球化进程的加快，很多企业在世界各地成立或收购子公司，对于这些海外子公司的内部审计成为一项重要任务。本文主要探讨了海外子公司内部审计的重要性、风险及应对策略。
- 海外子公司的收购与内部审计
- 收购方式：独立设立、购买现有公司、与当地企业合资。
- 需要注意的是：法规、文化和习俗的差异；特定的情况和风险；合作方的经营、业绩、价值和风险的研究。
- 遭遇的问题：收购时存在的不正当风险可能被忽略；收购后的风险可能显现出来。
- 海外子公司的不正当风险
- 海外子公司的内部审计制度
- 海外子公司的审计过程
- 预先调查：数据和信息的收集和分析、审计项目的设置、审计资源的分配。
- 实地审计：与公司高层、会计、业务部门负责人、外部合作伙伴和会计审计机构进行访谈。
- 内部审计员的国际化能力培养
- 为审计员提供“保障”：提高其判断能力。
- 获得国际资格，如CIA、CRMA、CCSA等。
总之，随着企业的国际化步伐，对海外子公司的内部审计越来越重要。要有效进行审计，就需要充分考虑当地的法律、文化和习俗，同时培养具有国际视野的内部审计员。
現代の内部監査 (11)
こんにちは、皆さん。放送大学の「現代の内部監査（11）」から、海外子会社の内部監査についての興味深い情報をご紹介します。
海外子会社の取得とその内部監査
海外子会社の取得は、大きく以下の3つの方法で行われることが多いです。
- 単独で新しく子会社を設立
- 既存の会社を買収
- 現地企業と合弁して新会社を設立
これらの取得に際しては、多くの留意点があります。特に、異なる法規制や文化、慣習、そしてそれぞれの国の独特の事情やリスクを考慮することが重要です。また、取得先の会社の経営状況や業績、価値、そしてリスクをしっかりと調査することで、不正や違法行為のリスクを未然に防ぐことが可能となります。
不正リスクの発生とその要因
海外子会社においては、親会社からのチェックが行き届かないため、不正が発生しやすくなります。特に以下のような状況が不正リスクを高める要因として挙げられます。
- 事業部内でのモニタリングが効果的に機能していない場合
- 人事や評価制度が売上や利益を優先している場合
- 経営陣に親会社からの出向者がいない場合
- 赤字が継続している場合
- 海外子会社の重要度が低い場合
このようなリスク要因を考慮し、不正会計や製品の品質の偽装、データ改ざんなどの問題を早期に発見・対応することが求められます。
有効な内部監査体制とは？
海外子会社の内部監査においては、事前に親会社による監査権の有無、単独での監査か合同監査か、どの監査基準を用いるかなどの確認が必要となります。
そして、監査の方法として、親会社から監査員を派遣して行う方法と、海外子会社自体が監査を実施する方法が考えられます。それぞれにメリット・デメリットが存在します。
海外子会社での監査プロセス
実際の監査プロセスとしては、まず予備調査を行い、必要なデータや情報を収集・分析します。その後、監査項目を設定し、監査資源を適切に配分します。事前準備として、監査のための部屋の確保や面接の依頼などの作業を行います。そして、本調査として様々な項目の監査を進めます。
以上が、海外子会社の内部監査に関する基本的な知識となります。グローバルに展開する企業にとって、これらの知識は非常に価値があると思います。次回は、内部監査部員の国際的能力について詳しく解説しますので、お楽しみに！
office Hana An / 小庵
