No. 2 coso based auditing standard developed by the internal control framework developed in the "management framework for carrying out its assessment" section, clear and appropriate management should be based on a recognized expert groups established in accordance with due process control framework,

No. 2, based on the audit standards developed by COSO internal control framework is in place, the "Management used to carry out its assessment" section in the framework, clear management to be based on an appropriate and recognized by the experts groups in compliance with the procedures should be de

　The 2nd audit standard rests on the COSO formulation the internal control frame making, “uses in the management level carrying out its appraisal the frame” in, is clear about the management level to have to rest on a being suitable also the recognition the procedure formulation control frame which

　2nd number established by the auditing standards based on the COSO internal control framework for the formulation, in "management framework for their assessment" section, clear management based on an appropriate and recognized by the control framework established by the expert group in accordance w