Ｗｅｂｌｉｏ、主に金融庁の日英文例

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なお、財務報告に係る内部統制の有効性の評価は、原則として連結ベースで行うものとする（企業集団全体に関わり連結ベースでの財務報告全体に重要な影響を及ぼす内部統制を以下「全社的な内部統制」という。）。

The assessment of internal control over financial reporting effectiveness should be, in principle, performed on a consolidated basis. Internal control that has a significant impact on consolidated financial statements in their entirety throughout the company group is hereinafter referred to as "company-level controls."

参考: http://ejje.weblio.jp/sentence/content/%E4%BC%81%E6%A5%AD%E3%82%B0%E3%83%AB%E3%83%BC%E3%83%97%E5%85%A8%E4%BD%93%E3%81%AB%E9%96%A2%E3%82%8F%E3%82%8A%E9%80%A3%E7%B5%90%E3%83%99%E3%83%BC%E3%82%B9%E3%81%A7%E3%81%AE%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8A%E5%85%A8%E4%BD%93%E3%81%AB%E9%87%8D%E8%A6%81%E3%81%AA%E5%BD%B1%E9%9F%BF%E3%82%92%E5%8F%8A%E3%81%BC%E3%81%99%E5%85%A8%E7%A4%BE%E7%9A%84%E7%B5%B1%E5%88%B6

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管理責任者の役割・責任

Roles and Responsibilities of Manager

参考: http://ejje.weblio.jp/sentence/content/%E7%AE%A1%E7%90%86%E8%B2%AC%E4%BB%BB%E8%80%85

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内部統制の評価体制

Internal control assessment structure

参考: http://ejje.weblio.jp/sentence/content/%E8%A9%95%E4%BE%A1%E3%81%AE%E4%BD%93%E5%88%B6

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「開示すべき重要な不備」とは、財務報告に重要な影響を及ぼす可能性が高い財務報告に係る内部統制の不備をいう。 例文帳に追加

"Material weakness" is a deficiency in internal control over financial reporting, that has a reasonable possibility of having a material effect on financial reporting.

経営者は、財務報告に係る内部統制の有効性の評価を行った結果、統制上の要点等に係る不備が財務報告に重要な影響を及ぼす可能性が高い場合は、当該内部統制に開示すべき重要な不備があると判断しなければならない。

If the assessment of internal control over financial reporting effectiveness reveals that deficiencies relating to key controls, etc. are very likely to have a material impact on financial reporting, the management should conclude that there are material weaknesses in internal control over financial reporting.

参考: http://ejje.weblio.jp/sentence/content/%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8A%E3%81%AB%E9%87%8D%E8%A6%81%E3%81%AA%E5%BD%B1%E9%9F%BF%E3%82%92%E5%8F%8A%E3%81%BC%E3%81%99%E5%8F%AF%E8%83%BD%E6%80%A7%E3%81%8C%E9%AB%98%E3%81%84%E9%96%8B%E7%A4%BA%E3%81%99%E3%81%B9%E3%81%8D%E9%87%8D%E8%A6%81%E3%81%AA%E4%B8%8D%E5%82%99
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