Glossary entry (derived from question below)
May 29, 2007 08:05
16 yrs ago
Japanese term
統制行為
Japanese to English
Bus/Financial
Finance (general)
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。
Proposed translations
(English)
| 4 +2 | controls |
Mikiko
|
| 4 +2 | (Internal) Control Practices |
kokuritsu
|
| 3 | behavior to control |
Soonthon LUPKITARO(Ph.D.)
|
| 2 | Control operations |
OneTa
|
Proposed translations
+2
7 hrs
Selected
controls
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.
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.
4 KudoZ points awarded for this answer.
Comment: "Thank you, Mikiko. "
1 hr
Control operations
In finance area, internal control is for 内部統制. Just for your information.
+2
1 hr
(Internal) Control Practices
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 -
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 -
Note from asker:
| Thank you for the explanation and the reference. They were very helpful. |
Peer comment(s):
| 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.
|
17 hrs
Soonthon LUPKITARO(Ph.D.)
Thailand
Thailand
Thailand
EN-TH-JP: large volume tech/buzz/legal
Native in: Thai
Works in: English to Thai, Japanese to Thai, Thai to English, and 8 more.
Related KudoZ points
:
19
behavior to control
Behavior or action to control over internal work processes
Something went wrong...