Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 287

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 287

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 297

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 297

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 309

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 312

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 315

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 318

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 322

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 376
外部監査人研修所

HOME

公認外部監査人技能保持研修義務について!
日本マネジメント団体連合会が付与する資格である公認外部監査人は毎年指定の学会等に出席し単位を取得しなければならない。UBMA公認外部監査人研修所は、出席単位が不足している者に対して補講研修を行う規定単位修得研修機関である。公認外部監査人は常に研鑽に励み一定以上の監査技能を保持しなければならない。
公認外部監査人制度とは、
一般社団法人日本面ネジメント団体連合会が、行政書士、公認会計士、弁護士、税理士等で監査(経営監査・業務監査)技能を有す者に対して審査の上で公認外部監査人の称号を付与する制度です。
公認外部監査人に称号を付与された者は毎年一定の時間数を研修しなければならない。公認外部監査人研修所は公認外部監査人の規定研修を実施する研修機関です。
一般社団法人日本経営学会連合の付属機関として日本マネジメント団体連合会と協同して設立しました。研修方法は全てWEB研修です。

内部監査と外部監査!
監査は内部監査と外部監査がありますが内部監査は監査と言えるか疑問に思います。同じ組織の人間が監査を行えばどうしても恣意に走りやすくなります。人の不正を防ぐ監査制度が内部監査では機能しないと考えます。外部監査は利害関係の無い第三者が監査を行うのですから監査を受ける方は抵抗があるかもしれませんがそれが不正の抑止力になります。外部監査の必要な所以です。

会計監査と業務監査!
一般に監査は会計監査を意味しますが、業務監査は会計監査の前提の監査で多くの組織でその重要度を増してきています。組織は会計さえ真実に記載され処理されていれば良いのではなく、どのような計画があり、事業や施策が計画通りに実施されてきたかを監査することは重要なことであり、また、最近は過去の監査のみではなく経営計画等の未来に関する監査も新たに見直されています。当公認外部監査人は業務監査の専門家として機能しています。

経営監査!
経営監査は、内部監査として行われることが多いのですが当公認外部監査人監査は、外部監査として経営監査を行います。経営監査も「財務書類の監査及び証明」以外はすべての監査を実施します。経営監査が監査の中で一番範疇が広いと言えます。


 

一般社団法人日本マネジメント団体連合会共営
一般社団法人日本経営学会連合付属

UBMA公認外部監査人研修所
〒194-0022 東京都町田市森野2-27-17 BC105 学術事務センター町田
電話042-785-5326 E-mail:admin-office@ipo.college


日本経営学会連合国際学術センターlink
International Conference on Business Management

 


日本地方公会計学会link Japan Society for Local Government Accounting


 


テキストのコピーはできません。

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 198

Warning: Trying to access array offset on value of type bool in /home/jasma/ipo.college/public_html/wp-content/plugins/podamibe-simple-footer-widget-area/simple-footer-widget-area.php on line 198