AIT Associated Repository of Academic Resources (Aichi Institute of Technology) / 愛知工業大学学術情報リポジトリ
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Cooperation between Audit ＆ Supervisory Board and Internal Audit Department From the Viewpoint of Governance
Get PDF"The cooperation between Audit ＆ Supervisory Board and the Internal Audit Department is not always legally guaranteed, and it is not incorporated in the audit system. In this respect, the relative vulnerability in the cooperation between Audit ＆ Supervisory Board and Internal Audit Department is undeniable in the three-pillar audit system. From the viewpoint that Audit ＆ Supervisory Board effectively carry out their responsibilities and contribute to the improvement of corporate values, the cooperation between Audit ＆ Supervisory Board and Internal Audit Department increasingly becomes important. This is the reason why Corporate Governance Code Supplemental Principle 4-13(3) requires cooperation between Audit ＆ Supervisory Board and the Internal Audit Department. One of the problems with the cooperation between both sides is that there are many companies where the Internal Audit Department is directly connected to the president of the company. In this situation, it is difficult to prevent management fraud. Furthermore, the companies having no staff for Audit ＆ Supervisory Board slightly increase, which is a problem from the viewpoint of corporate governance. In order to not decrease the effectiveness of the audit by Audit ＆ Supervisory Board , a significant increase in auditing staff who work in a committed manner under auditors is desirable.
A Report of Career Interview assigned to College Senior
Get PDF"The career interview was assigned to college senior and its effects were examined. Especially, three aspects were focused ; the positive evaluation to self and to their jobs which they get before graduation, and predictor of coping behaviors. Seventy-one students were volunteered to this study. Fourty-four students were arranged to interview group and 27 students to control group. As results, in the interview group, the positive evaluation to self and to their jobs were both significantly higher after interview than before interview. The predictor of “changing mood” and “seeking help for solution” were also significantly higher after interview than before interview, in the interview group. From these results, it is suggested that the career interview could be assigned to support the transition from school to work, too.
