casey (asker) May 22, 2010:

Thanks. It's from group assessment procedures put out by the holding company.

izziS May 21, 2010:

context I agree with what cinefil said. What is the context? Assessment of conglomerate's internal control? Or academic literature that assesses the quality of internal control in unit of observation larger than individual firm? (e.g. internal control quality of Japanese firms in general) I would streamline the translation for the former case, as non-academics have less tolerance to complicated sentences. Just my two cents.