{"created":"2023-05-15T12:18:46.412756+00:00","id":8806,"links":{},"metadata":{"_buckets":{"deposit":"21d0bec8-5380-4d22-b830-72bf7b0c0db7"},"_deposit":{"created_by":1,"id":"8806","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8806"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008806","sets":["528:1287:1303"]},"author_link":["32726","32725"],"item_9_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-08","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"81","bibliographicPageStart":"71","bibliographicVolumeNumber":"15","bibliographic_titles":[{"bibliographic_title":"非営利法人研究学会誌"}]}]},"item_9_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"NGOがODA等の援助資金にアクセスする方法として、外務省の日本NGO連携無償資金協力、ジャパン・プラットフォームの資金助成、JICAの草の根技術協力事業がある。これらの資金拠出制度について、資金使途の合法性及び準拠性を明らかにする外部監査を比較した結果、各制度によって監査手続や保証水準が異なることが明らかとなった。現実には、補助金等のみに対する形式的なチェックしか実施されないにもかかわらず、一般的に監査という場合、組織全体の会計に係わる信頼性や不正防止が確保されているという誤解を受ける。また、援助資金について複数の異なった会計システムが求められ、組織自身が整備するガバナンスと資金拠出機関による確認という、重複監査の負担を生じさせる可能性もある。資金拠出機関や外部監査人が一方的に指導機能を果たすのではなく、民間組織としての自律性を尊重しながら、NGO自身のガバナンスを成長させることが将来的な課題となる。NGOs are able to access the funds of official development assistance through the grant aid for Japanese NGOʼs projects from MOFA, the grant funds from Japan Platform, and the technical cooperation at the grass-roots level from JICA. However, procedures and assurance level of an external audit are different by the funding authorities. In fact, these audit procedures formally examine only the received grant, but citizens would misunderstand that an accounting of whole organization is guaranteed. In addition, NGOs are required to prepare multiple accounting system for itself and funding authorities, and execute overlapping audit procedures imposed by each funding authorities and its self-governance. It is important to advance NGOsʼself-governance as an independent entity, and consequently excess leading function by funding authorities or external auditor would not be needed.","subitem_description_type":"Other"}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"32726","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Baba, Hideaki"}]}]},"item_9_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"非営利法人研究学会"}]},"item_9_version_type_17":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"馬場, 英朗"}],"nameIdentifiers":[{},{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-30"}],"displaytype":"detail","filename":"KU-1100- 20130800-05.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100- 20130800-05.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8806/files/KU-1100- 20130800-05.pdf"},"version_id":"27f9a3a0-64d0-42e2-a39a-810854a12fec"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"NGO","subitem_subject_scheme":"Other"},{"subitem_subject":"ODA","subitem_subject_scheme":"Other"},{"subitem_subject":"補助金","subitem_subject_scheme":"Other"},{"subitem_subject":"監査","subitem_subject_scheme":"Other"},{"subitem_subject":"ガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"内部統制","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"NGOの監査とガバナンス : 資金拠出制度による指導機能と私的自治","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"NGOの監査とガバナンス : 資金拠出制度による指導機能と私的自治"}]},"item_type_id":"9","owner":"1","path":["1303"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-09-12"},"publish_date":"2013-09-12","publish_status":"0","recid":"8806","relation_version_is_last":true,"title":["NGOの監査とガバナンス : 資金拠出制度による指導機能と私的自治"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T13:38:19.664738+00:00"}