Fujitsu 2013 Annual Report Download - page 148

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In regard to those “significant business locations/units,” the Company determined that sales, accounts
receivables and inventories were the accounts closely associated with the Company’s business objectives
and, in principle, all business processes relating to those accounts should be subject to assessment.
Some of those business processes, which do not have a material quantitative impact or are not closely
associated with business objectives, were excluded from the scope of the assessment. Other business
processes relating to significant accounts involving estimates and management’s judgment were
included in the scope of assessment, taking into account the impact on financial reporting individually.
Regarding IT general control for “significant business locations/units,” the Company performed an
assessment of the systems used to automate business process controls. These systems were assessed
according to the type of infrastructure.
3. Assessment Result
As a result of performing the assessment in accordance with the above policy, the Company concluded
that the design and operation of internal control over financial reporting for the Fujitsu Group were effec-
tive as of March 31, 2013.
146 FUJITSU LIMITED ANNUAL REPORT 2013