倫理監査実施の考え方について(自由論題)

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  • 中村 葉志生
    (株)日本能率協会総合研究所ビジネスエシックス研究室

書誌事項

タイトル別名
  • How to think about ethics inspection execution
  • 倫理監査実施の考え方について
  • リンリ カンサ ジッシ ノ カンガエカタ ニ ツイテ

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抄録

Engaging to the business ethics is summarized for the approach from three viewpoints. (1)Corporate governance (2)Risk management (3)Management inspection These three viewpoints are classification for convenience' sake. Actual engaging is the shape which each was mixed with. This thesis argues from the viewpoint of the risk management and the management inspection. Ethics inspection evaluates a degree of practice of the business ethics and a degree of actual effect. Therefore, the thing that a question to the person was combined with the investigation in the spot is appropriate for the ethics inspection. As for the question to the person, objective evaluation becomes possible with what the administrator, general employee does to more than one class. The question to the outside of the office (in such cases as the customer, client) is done by the case, too. It is done that ethics inspection is different from the usual internal inspection in the same time toward the multiple section multiple classes. That reason is to be the subject that enterprise ethics are all the company targets, the critical mind which an employee is common to can be shared, it is in such cases as the thing that a thing between the section and relative evaluation between the classes can be done. Application to the ethics inspection of Control Self-Assessment (CSA) is made a future research subject.

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