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統制行為

English translation: controls

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Japanese term or phrase:統制行為
English translation:controls
Entered by: casey

08:05 May 29, 2007
Japanese to English translations [PRO]
Bus/Financial - Finance (general)
Japanese term or phrase: 統制行為
財務報告の信頼性を確保するために、財務諸表等が虚偽を表示するリスクを低減する、現状業務にある統制行為を把握し、記録すること。また、現状業務に適切な統制行為がない（不備の）場合、それらを改善すること。
casey
United States
Local time: 01:09
controls
Explanation:
I think 統制行為 can be simply "controls" when 統制行為 means individual controls.
統制活動 is "control activities" when talking about components of internal control.
J-SOX is based on the COSO framework and its executive summary provides good reference about internal control.
Selected response from:

Mikiko
Local time: 14:09
Grading comment
Thank you, Mikiko.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2(Internal) Control Practices
kokuritsu
4 +2controls
Mikiko
3behavior to control
Soonthon LUPKITARO(Ph.D.)
2Control operations
OneTa


  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5
Control operations


Explanation:
In finance area, internal control is for 内部統制. Just for your information.

OneTa
Local time: 13:09
Native speaker of: Chinese
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
(Internal) Control Practices


Explanation:
What about "control practices"?

You may find the term "internal control practices" more often, and either "internal control practices" or "control practices" is applicable to the given context, which is obviously referring to 「内部」統制行為.

See the site below, et al:

www.cgap.org/docs/Glossary Transparency.pdf



--------------------------------------------------
Note added at 1 hr (2007-05-29 09:54:42 GMT)
--------------------------------------------------

For your reference: P.1 "Internal Control" in:
www.cgap.org/docs/Glossary_Transparency.pdf -

kokuritsu
Local time: 14:09
Specializes in field
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 29
Notes to answerer
Asker: Thank you for the explanation and the reference. They were very helpful.


Peer comments on this answer (and responses from the answerer)
agree  V N Ganesh
4 hrs
  -> Thank you so much, Ganesh san.
agree  sigmalanguage: Yes. This 行為 probably means "practices", though I don't think "internal" is really necessary here--it is implied in the context.
6 hrs
  -> Very many thanks, sigmalanguage san.
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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
controls


Explanation:
I think 統制行為 can be simply "controls" when 統制行為 means individual controls.
統制活動 is "control activities" when talking about components of internal control.
J-SOX is based on the COSO framework and its executive summary provides good reference about internal control.


    Reference: http://www.coso.org/publications/executive_summary_integrate...
Mikiko
Local time: 14:09
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 20
Grading comment
Thank you, Mikiko.

Peer comments on this answer (and responses from the answerer)
agree  Can Altinbay: Yes, I absolutely agree.
20 mins
  -> Thank you.
agree  sigmalanguage: This is another possibility.
1 hr
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17 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
behavior to control


Explanation:
Behavior or action to control over internal work processes

Soonthon LUPKITARO(Ph.D.)
Thailand
Local time: 12:09
Native speaker of: Thai
PRO pts in category: 19
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