{"id":60986,"date":"2023-12-08T20:24:19","date_gmt":"2023-12-08T11:24:19","guid":{"rendered":"https:\/\/monolith.law\/cs\/?p=60986"},"modified":"2024-03-31T09:43:16","modified_gmt":"2024-03-31T00:43:16","slug":"internal-control-system-corporate-law","status":"publish","type":"post","link":"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law","title":{"rendered":"Co je intern\u00ed kontroln\u00ed syst\u00e9m? Povinnosti podle Japonsk\u00e9ho z\u00e1kon\u00edku obchodn\u00edch spole\u010dnost\u00ed a Japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi produkty a odpov\u011bdnost \u0159editel\u016f"},"content":{"rendered":"\n<p>Syst\u00e9m vnit\u0159n\u00ed kontroly je mechanismus v r\u00e1mci spole\u010dnosti, kter\u00fd m\u00e1 zabr\u00e1nit neleg\u00e1ln\u00edm aktivit\u00e1m a \u00faniku informac\u00ed. Syst\u00e9m vnit\u0159n\u00ed kontroly je definov\u00e1n v Japonsk\u00e9m z\u00e1kon\u011b o obchodn\u00edch spole\u010dnostech a Japonsk\u00e9m z\u00e1kon\u011b o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi produkty a spole\u010dnostem, kter\u00e9 spl\u0148uj\u00ed ur\u010dit\u00e9 po\u017eadavky, je ulo\u017eena povinnost vytvo\u0159it syst\u00e9m vnit\u0159n\u00ed kontroly.<\/p>\n\n\n\n<p>Ve veden\u00ed spole\u010dnosti je velmi d\u016fle\u017eit\u00e9 spr\u00e1vn\u011b vytvo\u0159it a provozovat syst\u00e9m vnit\u0159n\u00ed kontroly pro dodr\u017eov\u00e1n\u00ed pravidel (compliance).<\/p>\n\n\n\n<p>V tomto \u010dl\u00e1nku vysv\u011btl\u00edme, co je syst\u00e9m vnit\u0159n\u00ed kontroly, a zejm\u00e9na se zam\u011b\u0159\u00edme na syst\u00e9m vnit\u0159n\u00ed kontroly pro omezen\u00ed rizika kybernetick\u00fdch incident\u016f a na odpov\u011bdnost, kterou nesou \u0159editel\u00e9.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Co_je_to_interni_kontrolni_system\" title=\"Co je to intern\u00ed kontroln\u00ed syst\u00e9m\">Co je to intern\u00ed kontroln\u00ed syst\u00e9m<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Interni_kontrolni_system_podle_japonskeho_obchodniho_zakoniku\" title=\"Intern\u00ed kontroln\u00ed syst\u00e9m podle japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku\">Intern\u00ed kontroln\u00ed syst\u00e9m podle japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Interni_kontrolni_system_podle_japonskeho_zakona_o_obchodovani_s_financnimi_produkty\" title=\"Intern\u00ed kontroln\u00ed syst\u00e9m podle japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi produkty\">Intern\u00ed kontroln\u00ed syst\u00e9m podle japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi produkty<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Co_jsou_spolecnosti_povinne_budovat_system_vnitrni_kontroly\" title=\"Co jsou spole\u010dnosti povinn\u00e9 budovat syst\u00e9m vnit\u0159n\u00ed kontroly\">Co jsou spole\u010dnosti povinn\u00e9 budovat syst\u00e9m vnit\u0159n\u00ed kontroly<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Reditele_nesou_odpovednost_za_nedostatky_v_internim_kontrolnim_systemu\" title=\"\u0158editel\u00e9 nesou odpov\u011bdnost za nedostatky v intern\u00edm kontroln\u00edm syst\u00e9mu\">\u0158editel\u00e9 nesou odpov\u011bdnost za nedostatky v intern\u00edm kontroln\u00edm syst\u00e9mu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Pripadova_studie_o_internim_kontrolnim_systemu\" title=\"P\u0159\u00edpadov\u00e1 studie o intern\u00edm kontroln\u00edm syst\u00e9mu\">P\u0159\u00edpadov\u00e1 studie o intern\u00edm kontroln\u00edm syst\u00e9mu<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Pripad_Yakult_Tokyo_District_Court_Rozsudek_Tokyo_District_Court_16_prosince_2004\" title=\"P\u0159\u00edpad Yakult Tokyo District Court (Rozsudek Tokyo District Court, 16. prosince 2004)\">P\u0159\u00edpad Yakult Tokyo District Court (Rozsudek Tokyo District Court, 16. prosince 2004)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Pripad_nespravne_objednavky_akcii_J_COM_Rozsudek_Tokyo_High_Court_24_cervence_2013\" title=\"P\u0159\u00edpad nespr\u00e1vn\u00e9 objedn\u00e1vky akci\u00ed J:COM (Rozsudek Tokyo High Court, 24. \u010dervence 2013)\">P\u0159\u00edpad nespr\u00e1vn\u00e9 objedn\u00e1vky akci\u00ed J:COM (Rozsudek Tokyo High Court, 24. \u010dervence 2013)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Shrnuti_Pro_stavbu_systemu_vnitrni_kontroly_se_obratte_na_pravnika\" title=\"Shrnut\u00ed: Pro stavbu syst\u00e9mu vnit\u0159n\u00ed kontroly se obra\u0165te na pr\u00e1vn\u00edka\">Shrnut\u00ed: Pro stavbu syst\u00e9mu vnit\u0159n\u00ed kontroly se obra\u0165te na pr\u00e1vn\u00edka<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/cs\/general-corporate\/internal-control-system-corporate-law\/#Predstaveni_opatreni_nasi_kancelare\" title=\"P\u0159edstaven\u00ed opat\u0159en\u00ed na\u0161\u00ed kancel\u00e1\u0159e\">P\u0159edstaven\u00ed opat\u0159en\u00ed na\u0161\u00ed kancel\u00e1\u0159e<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_je_to_interni_kontrolni_system\"><\/span>Co je to intern\u00ed kontroln\u00ed syst\u00e9m<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2023\/02\/shutterstock_1113159899.jpg\" alt=\"Co je to intern\u00ed kontroln\u00ed syst\u00e9m\" class=\"wp-image-58899\" \/><\/figure>\n\n\n\n<p>Intern\u00ed kontroln\u00ed syst\u00e9m je syst\u00e9m, kter\u00fd spole\u010dnosti a organizace vytv\u00e1\u0159ej\u00ed a uplat\u0148uj\u00ed pro p\u0159izp\u016fsoben\u00ed se z\u00e1kon\u016fm, p\u0159edpis\u016fm a pr\u016fmyslov\u00fdm standard\u016fm prost\u0159ednictv\u00edm vhodn\u00fdch proces\u016f a syst\u00e9m\u016f.<\/p>\n\n\n\n<p>Zejm\u00e9na pro ve\u0159ejn\u011b obchodovan\u00e9 spole\u010dnosti je d\u016fle\u017eit\u00e9 spr\u00e1vn\u011b vytvo\u0159it intern\u00ed kontroln\u00ed syst\u00e9m pro zlep\u0161en\u00ed d\u016fv\u011bryhodnosti a brand image spole\u010dnosti a pro \u0159\u00edzen\u00ed rizik.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Interni_kontrolni_system_podle_japonskeho_obchodniho_zakoniku\"><\/span>Intern\u00ed kontroln\u00ed syst\u00e9m podle japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Intern\u00ed kontroln\u00ed syst\u00e9m podle japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku je definov\u00e1n v <a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=417AC0000000086_20221101_502AC0000000033&amp;keyword=%E4%BC%9A%E7%A4%BE%E6%B3%95#Mp-At_362\" target=\"_blank\" rel=\"noreferrer noopener\">\u010cl\u00e1nku 362, odstavec 4, bod 6 japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku[ja]<\/a> jako:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote\">\n<p>Syst\u00e9m pro zaji\u0161t\u011bn\u00ed, \u017ee v\u00fdkon povinnost\u00ed \u0159editel\u016f je v souladu se z\u00e1kony a stanovami, a dal\u0161\u00ed syst\u00e9my, kter\u00e9 jsou nezbytn\u00e9 pro zaji\u0161t\u011bn\u00ed spr\u00e1vnosti operac\u00ed akciov\u00e9 spole\u010dnosti a skupiny spole\u010dnost\u00ed tvo\u0159en\u00e9 touto akciovou spole\u010dnost\u00ed a jej\u00edmi dce\u0159in\u00fdmi spole\u010dnostmi, jak je stanoveno v na\u0159\u00edzen\u00ed Ministerstva spravedlnosti.<\/p>\n<\/blockquote>\n\n\n\n<p>Toto je definov\u00e1no jako v\u00fdlu\u010dn\u00e1 pravomoc spr\u00e1vn\u00ed rady.<\/p>\n\n\n\n<p>Intern\u00ed kontrola podle japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku je syst\u00e9m zam\u011b\u0159en\u00fd na zaji\u0161t\u011bn\u00ed spr\u00e1vnosti operac\u00ed akciov\u00e9 spole\u010dnosti a jej\u00edch dce\u0159in\u00fdch spole\u010dnost\u00ed a dal\u0161\u00edch skupinov\u00fdch spole\u010dnost\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Interni_kontrolni_system_podle_japonskeho_zakona_o_obchodovani_s_financnimi_produkty\"><\/span>Intern\u00ed kontroln\u00ed syst\u00e9m podle japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi produkty<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Podle japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi produkty maj\u00ed ve\u0159ejn\u011b obchodovan\u00e9 spole\u010dnosti povinnost pod\u00e1vat zpr\u00e1vu o intern\u00edm kontroln\u00edm syst\u00e9mu. Ve\u0159ejn\u011b obchodovan\u00e9 spole\u010dnosti mus\u00ed vytvo\u0159it intern\u00ed kontroln\u00ed syst\u00e9m podle japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi produkty a mus\u00ed zve\u0159ejnit jeho obsah.<\/p>\n\n\n\n<p>Intern\u00ed kontroln\u00ed syst\u00e9m podle japonsk\u00e9ho z\u00e1kona o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi produkty se li\u0161\u00ed od japonsk\u00e9ho obchodn\u00edho z\u00e1kon\u00edku t\u00edm, \u017ee je po\u017eadov\u00e1n z hlediska ochrany investor\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_jsou_spolecnosti_povinne_budovat_system_vnitrni_kontroly\"><\/span>Co jsou spole\u010dnosti povinn\u00e9 budovat syst\u00e9m vnit\u0159n\u00ed kontroly<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2023\/02\/shutterstock_166445102.jpg\" alt=\"Co jsou spole\u010dnosti povinn\u00e9 budovat syst\u00e9m vnit\u0159n\u00ed kontroly\" class=\"wp-image-58900\" \/><\/figure>\n\n\n\n<p>Spole\u010dnosti spl\u0148uj\u00edc\u00ed ur\u010dit\u00e9 po\u017eadavky jsou povinny budovat syst\u00e9m vnit\u0159n\u00ed kontroly. Spole\u010dnosti povinn\u00e9 budovat syst\u00e9m vnit\u0159n\u00ed kontroly jsou definov\u00e1ny v Japonsk\u00e9m z\u00e1kon\u011b o obchodn\u00edch spole\u010dnostech a Japonsk\u00e9m z\u00e1kon\u011b o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi instrumenty.<\/p>\n\n\n\n<p>Podle Japonsk\u00e9ho z\u00e1konu o obchodn\u00edch spole\u010dnostech jsou povinny budovat syst\u00e9m vnit\u0159n\u00ed kontroly velk\u00e9 spole\u010dnosti, tedy spole\u010dnosti s dozor\u010d\u00ed radou. Velk\u00e9 spole\u010dnosti jsou ty, jejich\u017e kapit\u00e1l je 500 milion\u016f jen\u016f nebo v\u00edce, nebo jejich\u017e dluh p\u0159esahuje 20 miliard jen\u016f (podle \u010dl\u00e1nku 2, odstavec 6 Japonsk\u00e9ho z\u00e1konu o obchodn\u00edch spole\u010dnostech).<\/p>\n\n\n\n<p>Spole\u010dnosti, kter\u00e9 maj\u00ed syst\u00e9m vnit\u0159n\u00ed kontroly, mus\u00ed ve sv\u00e9 v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b uv\u00e9st p\u0159ehled o fungov\u00e1n\u00ed syst\u00e9mu vnit\u0159n\u00ed kontroly. Nav\u00edc, v p\u0159\u00edpad\u011b spole\u010dnost\u00ed s dozor\u010d\u00ed radou, dozor\u010d\u00ed rada prov\u00e1d\u00ed audit syst\u00e9mu vnit\u0159n\u00ed kontroly jako sou\u010d\u00e1st auditu v\u00fdkonu povinnost\u00ed \u0159editel\u016f.<\/p>\n\n\n\n<p>Na druh\u00e9 stran\u011b, podle Japonsk\u00e9ho z\u00e1konu o obchodov\u00e1n\u00ed s finan\u010dn\u00edmi instrumenty, spole\u010dnosti kotovan\u00e9 na burze, kter\u00e9 pod\u00e1vaj\u00ed v\u00fdro\u010dn\u00ed zpr\u00e1vu o cenn\u00fdch pap\u00edrech, jsou povinny budovat syst\u00e9m vnit\u0159n\u00ed kontroly a zve\u0159ej\u0148ovat jeho obsah. Tyto spole\u010dnosti mus\u00ed ka\u017ed\u00fd obchodn\u00ed rok zve\u0159ejnit zpr\u00e1vu o vnit\u0159n\u00ed kontrole spolu s v\u00fdro\u010dn\u00ed zpr\u00e1vou o cenn\u00fdch pap\u00edrech.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Reditele_nesou_odpovednost_za_nedostatky_v_internim_kontrolnim_systemu\"><\/span>\u0158editel\u00e9 nesou odpov\u011bdnost za nedostatky v intern\u00edm kontroln\u00edm syst\u00e9mu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/monolith.law\/wp-content\/uploads\/2023\/02\/shutterstock_2023392170.jpg\" alt=\"\u0158editel\u00e9 nesou odpov\u011bdnost za nedostatky v intern\u00edm kontroln\u00edm syst\u00e9mu\" class=\"wp-image-58901\" \/><\/figure>\n\n\n\n<p>Kdo nese odpov\u011bdnost v p\u0159\u00edpad\u011b, \u017ee dojde k incident\u016fm souvisej\u00edc\u00edm s intern\u00edm kontroln\u00edm syst\u00e9mem, jako je neopr\u00e1vn\u011bn\u00fd p\u0159\u00edstup nebo \u00fanik informac\u00ed?<\/p>\n\n\n\n<p>Pokud dojde k \u00faniku informac\u00ed kv\u016fli zranitelnosti bezpe\u010dnostn\u00edho syst\u00e9mu, m\u016f\u017ee b\u00fdt po\u017eadov\u00e1na n\u00e1hrada \u0161kody od t\u011bch, kte\u0159\u00ed utrp\u011bli \u0161kodu (nap\u0159\u00edklad z\u00e1kazn\u00edci) na z\u00e1klad\u011b odpov\u011bdnosti za nespln\u011bn\u00ed z\u00e1vazk\u016f nebo nez\u00e1konn\u00e9 \u010diny podle ob\u010dansk\u00e9ho z\u00e1kon\u00edku.<\/p>\n\n\n\n<p>\u0158editel\u00e9 jsou podle z\u00e1kona o obchodn\u00edch spole\u010dnostech pov\u011b\u0159eni \u0159\u00edzen\u00edm spole\u010dnosti a maj\u00ed povinnost vykon\u00e1vat sv\u00e9 povinnosti s p\u00e9\u010d\u00ed dobr\u00e9ho spr\u00e1vce, aby nepo\u0161kodili spole\u010dnost.<\/p>\n\n\n\n<p>Podle soudn\u00ed praxe je povinnost vytvo\u0159it intern\u00ed kontroln\u00ed syst\u00e9m jednou z povinnost\u00ed p\u00e9\u010de dobr\u00e9ho spr\u00e1vce.<\/p>\n\n\n\n<p>Proto, pokud dojde k \u00faniku informac\u00ed a je po\u017eadov\u00e1na n\u00e1hrada \u0161kody od spole\u010dnosti od t\u011bch, kte\u0159\u00ed utrp\u011bli \u0161kodu, m\u016f\u017ee b\u00fdt po\u017eadov\u00e1no, aby \u0159editel\u00e9 nesli n\u00e1hradu \u0161kody, pokud se prok\u00e1\u017ee, \u017ee poru\u0161ili svou povinnost p\u00e9\u010de dobr\u00e9ho spr\u00e1vce t\u00edm, \u017ee nezv\u00fd\u0161ili \u00farove\u0148 bezpe\u010dnosti nebo nepodnikli kroky k odstran\u011bn\u00ed zranitelnost\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pripadova_studie_o_internim_kontrolnim_systemu\"><\/span>P\u0159\u00edpadov\u00e1 studie o intern\u00edm kontroln\u00edm syst\u00e9mu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Jak bylo uvedeno v\u00fd\u0161e, spole\u010dnosti a jejich \u0159editel\u00e9 jsou povinni vytv\u00e1\u0159et intern\u00ed kontroln\u00ed syst\u00e9my. Nyn\u00ed se pod\u00edvejme na konkr\u00e9tn\u00ed p\u0159\u00edpady, kter\u00e9 n\u00e1m pomohou l\u00e9pe porozum\u011bt tomuto t\u00e9matu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pripad_Yakult_Tokyo_District_Court_Rozsudek_Tokyo_District_Court_16_prosince_2004\"><\/span>P\u0159\u00edpad Yakult Tokyo District Court (Rozsudek Tokyo District Court, 16. prosince 2004)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Spole\u010dnost Yakult utrp\u011bla ztr\u00e1ty v d\u016fsledku spekulativn\u00edch obchod\u016f s deriv\u00e1ty, kter\u00e9 m\u011bly pokr\u00fdt potenci\u00e1ln\u00ed ztr\u00e1ty z cenn\u00fdch pap\u00edr\u016f. To vedlo k tomu, \u017ee ztr\u00e1ty se je\u0161t\u011b zv\u00fd\u0161ily. Akcion\u00e1\u0159i pot\u00e9 podali \u017ealobu na b\u00fdval\u00e9 veden\u00ed spole\u010dnosti a po\u017eadovali od\u0161kodn\u011bn\u00ed ve v\u00fd\u0161i 53,3 miliardy jen\u016f.<\/p>\n\n\n\n<p>V tomto p\u0159\u00edpad\u011b bylo p\u0159edm\u011btem sporu, zda byl zaveden syst\u00e9m \u0159\u00edzen\u00ed rizik spojen\u00fdch s obchodov\u00e1n\u00edm s deriv\u00e1ty.<\/p>\n\n\n\n<p>Soud na\u0159\u00eddil b\u00fdval\u00e9mu m\u00edstop\u0159edsedovi, kter\u00fd jako odpov\u011bdn\u00fd za spr\u00e1vu aktiv obchodoval s deriv\u00e1ty, zaplatit 6,7 miliardy jen\u016f za poru\u0161en\u00ed povinnosti p\u00e9\u010de jako \u0159editel. Nicm\u00e9n\u011b, odpov\u011bdnost ostatn\u00edch \u010dlen\u016f veden\u00ed nebyla uzn\u00e1na, proto\u017ee &#8220;spole\u010dnost m\u011bla ur\u010dit\u00fd syst\u00e9m \u0159\u00edzen\u00ed rizik&#8221;. Soud tak\u00e9 odm\u00edtl tvrzen\u00ed o nedostate\u010dnosti syst\u00e9mu \u0159\u00edzen\u00ed rizik s od\u016fvodn\u011bn\u00edm, \u017ee po vzniku ztr\u00e1ty do\u0161lo k rychl\u00e9mu rozvoji pov\u011bdom\u00ed o rizic\u00edch spojen\u00fdch s obchodov\u00e1n\u00edm s deriv\u00e1ty (tj. v dob\u011b vzniku nebylo dostate\u010dn\u00e9). Rozsudek druh\u00e9 instance z kv\u011btna 2008 Tokyo High Court a Nejvy\u0161\u0161\u00ed soud podpo\u0159ily rozsudek prvn\u00ed instance.<\/p>\n\n\n\n<p>V tomto soudn\u00edm p\u0159\u00edpadu bylo uvedeno, \u017ee obsah intern\u00edho kontroln\u00edho syst\u00e9mu by m\u011bl b\u00fdt stanoven s ohledem na administrativn\u00ed studie a p\u0159\u00edklady rizik spojen\u00fdch s \u0159\u00edzen\u00edm rizik.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pripad_nespravne_objednavky_akcii_J_COM_Rozsudek_Tokyo_High_Court_24_cervence_2013\"><\/span>P\u0159\u00edpad nespr\u00e1vn\u00e9 objedn\u00e1vky akci\u00ed J:COM (Rozsudek Tokyo High Court, 24. \u010dervence 2013)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tento p\u0159\u00edpad se t\u00fdk\u00e1 situace, kdy zam\u011bstnanec spole\u010dnosti Mizuho Securities nespr\u00e1vn\u011b zad\u00e1 do po\u010d\u00edta\u010de objedn\u00e1vku od z\u00e1kazn\u00edka na prodej akci\u00ed J:COM za &#8220;61 tis\u00edc jen\u016f za akcii&#8221; jako &#8220;prodej 610 tis\u00edc akci\u00ed za 1 jen&#8221;, co\u017e zp\u016fsobilo z\u00e1kazn\u00edkovi zna\u010dn\u00e9 \u0161kody.<\/p>\n\n\n\n<p>Mizuho Securities si uv\u011bdomila svou chybu a pokusila se o zru\u0161en\u00ed objedn\u00e1vky, ale kv\u016fli chyb\u011b v syst\u00e9mu Tokyo Stock Exchange nebylo mo\u017en\u00e9 objedn\u00e1vku zru\u0161it. V d\u016fsledku toho do\u0161lo k prudk\u00e9mu poklesu ceny akci\u00ed v d\u016fsledku neobvykle velk\u00e9ho mno\u017estv\u00ed prodejn\u00edch objedn\u00e1vek, co\u017e nakonec vedlo k vzniku \u0161kody p\u0159esahuj\u00edc\u00ed 40 miliard jen\u016f. Mizuho Securities tvrdila, \u017ee ztr\u00e1ta p\u0159esahuj\u00edc\u00ed 40 miliard jen\u016f v d\u016fsledku neschopnosti zru\u0161it nespr\u00e1vnou objedn\u00e1vku byla zp\u016fsobena chybou v syst\u00e9mu Tokyo Stock Exchange a po\u017eadovala od\u0161kodn\u011bn\u00ed.<\/p>\n\n\n\n<p>V tomto soudn\u00edm p\u0159\u00edpad\u011b bylo hlavn\u00edm bodem sporu, zda &#8220;chyba v syst\u00e9mu p\u0159edstavuje v\u00e1\u017enou nedbalost&#8221;. Tokyo High Court na\u0159\u00eddil Tokyo Stock Exchange zaplatit p\u0159ibli\u017en\u011b 10,7 miliardy jen\u016f s od\u016fvodn\u011bn\u00edm, \u017ee &#8220;nevyu\u017eit\u00ed pravomoci zastavit obchodov\u00e1n\u00ed okam\u017eit\u011b p\u0159edstavuje v\u00e1\u017enou nedbalost ze strany Tokyo Stock Exchange&#8221;.<\/p>\n\n\n\n<p>Bylo tak\u00e9 p\u0159edm\u011btem sporu, zda bylo technicky mo\u017en\u00e9, aby Tokyo Stock Exchange tuto chybu objevila a \u0159e\u0161ila, ale Tokyo High Court uvedl, \u017ee &#8220;n\u00e1zory p\u0159edlo\u017een\u00fdch odborn\u00edk\u016f se li\u0161\u00ed a je t\u011b\u017ek\u00e9 je posoudit&#8221;, a vyhnul se tak rozhodnut\u00ed o technick\u00fdch aspektech.<\/p>\n\n\n\n<p>Av\u0161ak, Tokyo Stock Exchange byla shled\u00e1na v\u00e1\u017en\u011b nedbalou za to, \u017ee i p\u0159es zji\u0161t\u011bn\u00ed zjevn\u011b neobvykl\u00fdch obchod\u016f nezru\u0161ila obchody.<\/p>\n\n\n\n<p>Jak je vid\u011bt, i kdy\u017e soud nem\u016f\u017ee rozhodnout o technick\u00fdch aspektech, m\u016f\u017ee b\u00fdt nez\u00e1konn\u00e9 jedn\u00e1n\u00ed uzn\u00e1no na z\u00e1klad\u011b jin\u00fdch aspekt\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Shrnuti_Pro_stavbu_systemu_vnitrni_kontroly_se_obratte_na_pravnika\"><\/span>Shrnut\u00ed: Pro stavbu syst\u00e9mu vnit\u0159n\u00ed kontroly se obra\u0165te na pr\u00e1vn\u00edka<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Zejm\u00e9na u ve\u0159ejn\u011b obchodovan\u00fdch spole\u010dnost\u00ed je nezbytn\u00e9 spr\u00e1vn\u011b budovat a provozovat syst\u00e9m vnit\u0159n\u00ed kontroly pro \u0159\u00edzen\u00ed rizik.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b, \u017ee dojde k nehod\u011b souvisej\u00edc\u00ed s informa\u010dn\u00ed bezpe\u010dnost\u00ed, a pokud je zji\u0161t\u011bno, \u017ee spole\u010dnost nep\u0159ijala opat\u0159en\u00ed pro informa\u010dn\u00ed bezpe\u010dnost odpov\u00eddaj\u00edc\u00ed jej\u00ed velikosti a obchodn\u00ed \u010dinnosti, spole\u010dnost m\u016f\u017ee b\u00fdt vystavena riziku odpov\u011bdnosti za nespln\u011bn\u00ed dluhu. V takov\u00e9m p\u0159\u00edpad\u011b m\u016f\u017ee b\u00fdt tak\u00e9 po\u017eadov\u00e1no n\u00e1hrada \u0161kody na \u0159editeli za poru\u0161en\u00ed povinnosti p\u00e9\u010de. Pro syst\u00e9m vnit\u0159n\u00ed kontroly t\u00fdkaj\u00edc\u00ed se informa\u010dn\u00ed bezpe\u010dnosti se pros\u00edm obra\u0165te na pr\u00e1vn\u00edka se znalostmi v oblasti IT a firemn\u00edho pr\u00e1va co nejd\u0159\u00edve.<\/p>\n\n\n\n<p>Souvisej\u00edc\u00ed \u010dl\u00e1nek: <a href=\"https:\/\/monolith.law\/corporate\/internal-control-system\" target=\"_blank\" rel=\"noreferrer noopener\">Jak zabr\u00e1nit bezpe\u010dnostn\u00edm incident\u016fm u dodavatel\u016f? Vysv\u011btlujeme stavbu a provoz syst\u00e9mu vnit\u0159n\u00ed kontroly zadavatele[ja]<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Predstaveni_opatreni_nasi_kancelare\"><\/span>P\u0159edstaven\u00ed opat\u0159en\u00ed na\u0161\u00ed kancel\u00e1\u0159e<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pr\u00e1vn\u00ed kancel\u00e1\u0159 Monolith je pr\u00e1vn\u00ed kancel\u00e1\u0159 s vysokou odbornost\u00ed v oblasti IT, zejm\u00e9na internetu a pr\u00e1va. Pot\u0159eba pr\u00e1vn\u00ed kontroly p\u0159i budov\u00e1n\u00ed intern\u00edch kontroln\u00edch syst\u00e9m\u016f se st\u00e1le zvy\u0161uje. Na\u0161e kancel\u00e1\u0159 poskytuje \u0159ad\u011b spole\u010dnost\u00ed \u0159e\u0161en\u00ed pro dodr\u017eov\u00e1n\u00ed pravidel a na\u0159\u00edzen\u00ed (compliance). Podrobnosti jsou uvedeny v n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku.<\/p>\n\n\n\n<p>Obory, kter\u00fdmi se zab\u00fdv\u00e1 pr\u00e1vn\u00ed kancel\u00e1\u0159 Monolith: <a href=\"https:\/\/monolith.law\/practices\/corporate\" target=\"_blank\" rel=\"noreferrer noopener\">IT a podniky v oblasti start-up\u016fpr\u00e1voobchodn\u00ed[ja]<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Syst\u00e9m vnit\u0159n\u00ed kontroly je mechanismus v r\u00e1mci spole\u010dnosti, kter\u00fd m\u00e1 zabr\u00e1nit neleg\u00e1ln\u00edm aktivit\u00e1m a \u00faniku informac\u00ed. Syst\u00e9m vnit\u0159n\u00ed kontroly je definov\u00e1n v Japonsk\u00e9m z\u00e1kon\u011b o obchodn\u00edch spole\u010dnostech [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":64217,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[18],"tags":[24,28],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/60986"}],"collection":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/comments?post=60986"}],"version-history":[{"count":3,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/60986\/revisions"}],"predecessor-version":[{"id":64276,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/posts\/60986\/revisions\/64276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media\/64217"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/media?parent=60986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/categories?post=60986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/cs\/wp-json\/wp\/v2\/tags?post=60986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}