J-SOXで検索して出てきた英語のサイト
Compliance Week - GRC News, Events & Thought Leadership
Dubbed informally in Japan as kinshohou (an abbreviation of the law in Japanese), it is a fundamental reform of investment law that touches on all securities outside the banking and insurance sectors. Japanese officials are quick to distinguish between kinshohou and J-SOX in the strictest meaning: J-SOX refers specifically to the internal control provisions of the law, which won’t take effect until next April 1. Kinshohou encompasses the rest, and becomes active on Sept. 30.
KPMGがスポンサーになり、Compliance Weekに一般にも公開の形で上記の記事を載せています。
http://www.protiviti.com/downloads/PRO/pro-us/newsletters/PRO_J-SOX_Insights.pdf
概要を把握して英語で説明するのに便利な資料がついています。
http://www.deloitte.com/dtt/cda/doc/content/JOX0703_e%281%29.pdf
デロイトチャイナも積極的にJ-SOX支援のサービスを売り込んでいますね。
http://www.paisley.com/paisley/understanding-jsox.html
Paisleyも売り込みしていますが、「ITへの対応」をJ-SOXのProvisional Translationで使われている”Response to IT”とそのまま使っているけど、これについての説明はない! この言い方、一体誰が考えたのか知らないけど、英語で聞くと、何のことか全くわかりません。
http://www.itpolicycompliance.com/what+s_new/thought_leader_articles/read.asp?ID=39
While there are a number of regulatory differences between the two laws, it may be more important to understand the cultural differences between Japan and the U.S. or other countries and customize the J-SOX compliance approach accordingly.
Lifetime employment practices and low employee turnover in Japan mean that Japanese companies rely more on the experience of individual employees and less on standard processes or documented procedures. For better or worse, many international subsidiaries of Japanese companies inherited these traits and often use company-specific business practices without written procedures. This means that more effort may be required for each subsidiary to document and evaluate business processes, and it may be more difficult for one subsidiary to leverage the work conducted by the parent company or another subsidiary.
ちょっと長いので続きを別にコピペすると、
The lack of standard business processes has also caused Japanese companies to rely on in-house development of IT systems rather than packaged ERP systems. Because of the difference in business practices, processes, languages, and other factors, Japanese companies often allow international subsidiaries to buy or develop their own systems. The lack of standard IT systems across subsidiaries means that each subsidiary may have to perform its own evaluation of IT infrastructure instead of the parent IT group doing it for all.
ITへの対応って、上記のような背景から出た発想だと考えると、意味を理解できないこともないかな。