Internal Audit and Business Ethics in Global Business : Consolidated Audit of MNCs and Global Ethics Conduct Standards

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  • グローバル・ビジネスの内部監査と企業倫理 : 多国籍企業の連結監査とグローバル・スタンダードとしての倫理行動規準
  • グローバル ビジネス ノ ナイブ カンサ ト キギョウ リンリ タコクセキ キギョウ ノ レンケツ カンサ ト グローバル スタンダード ト シテ ノ リンリ コウドウ キジュン

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This paper addresses the issue of international accounting standards and the practice of internal and external audits which promote ethical business conducts in multi national corporations. The standards are reviewed and the conceptual framework is discussed which provides mechanism for actual auditing to deal with fraud issues among relative ethical standards between cross cultures. A case of internal audit questions are reviewed and the practice of checking and preventing international fraud transactions is explained. The result presents a solid evidence of efforts to maintain the accounting standard and also business ethics. Finally the possibility of establishing the global standard of the business ethics conduct is explored as the new global standard for the global enterprises. Through this analysis the author hopes to open a way for international audit mechanism.

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