Philosophy and methodology of governance control: from the argument about the internal control

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  • ガバナンス・コントロールの理念と方法―内部統制論議を手掛りとして―
  • ガバナンス コントロール ノ リネン ト ホウホウ ナイブ トウセイ ロンギ オ テガカリ ト シテ

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<p>In this paper, a survey of the philosophy and methodology of governance control is provided. At first, two three-layer structures of the same type but with different directions have appeared with the institutionalization of the evaluation of internal control and its auditing as a turning point. The descending three-layer structure of management, control and auditing is a top-down structure, the mechanism of which is traditional management control. The ascending three-layer structure of governance, internal control and internal auditing disciplines and supports the governance mechanism, although this structure is connected with the descending three-layer structure by way of internal control that is a component of the structure. The latter is called “governance control.” Thereafter, two types of governance control philosophy have been proposed. One is the U.S.-type governance control philosophy, the other is the French-type philosophy. Capturing the move to institutionalization through the concept of governance control is an audacious attempt to create a new area for control theory.</p>

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