The Internal Control Reporting System is a regulatory framework that requires listed companies to evaluate the state of their internal controls over financial reporting and disclose the results alongside their securities reports. Introduced in Japan under the Financial Instruments and Exchange Act, it is also known as J-SOX (Japan's version of the Sarbanes-Oxley Act). The system aims to maintain sound capital markets and protect investors.

Past questions testing this term · 1 questions

• 2016h28h #4健全な資本市場の維持や投資家の保護を目的として，適切な情報開示のために整備されたものはどれか。