{"id":135071,"date":"2017-10-04T11:29:59","date_gmt":"2017-10-04T02:29:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=135071"},"modified":"2019-05-16T14:41:34","modified_gmt":"2019-05-16T05:41:34","slug":"audit-report-43","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-43\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u4e2d\u90e8\u652f\u90e8\u3000\u76e3\u67fb\u5b9f\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u7814\u7a76\u4f1a\u3001\u300c\u6539\u8a02\u7248 \u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2460\uff5e\u2462\u300d\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u5831\u544a\u66f8\u3092\u516c\u8868\uff5e\u6539\u6b63\u4f1a\u793e\u6cd5\u3078\u306e\u5bfe\u5fdc\u3084\u76e3\u67fb\u74b0\u5883\u306e\u5909\u5316\u3092\u53d6\u308a\u5165\u308c\u3001\u3088\u308a\u6709\u7528\u306a\u30c4\u30fc\u30eb\u3078\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u95a2\u897f\u652f\u90e8\u3000\u76e3\u67fb\u5b9f\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u7814\u7a76\u4f1a\u3001<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6539\u8a02\u7248 \u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2460\uff5e\u2462\u300d\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u5831\u544a\u66f8\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6539\u6b63\u4f1a\u793e\u6cd5\u3078\u306e\u5bfe\u5fdc\u3084\u76e3\u67fb\u74b0\u5883\u306e\u5909\u5316\u3092\u53d6\u308a\u5165\u308c\u3001\u3088\u308a\u6709\u7528\u306a\u30c4\u30fc\u30eb\u3078\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2017\uff08\u5e73\u621029\uff09\u5e74\uff19\u670828\u65e5\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\uff09\u3001\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u4e2d\u90e8\u652f\u90e8\u76e3\u67fb\u5b9f\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u7814\u7a76\u4f1a\u306f\u300c\u76e3\u67fb\u5b9f\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u7814\u7a76\u4f1a \u5831\u544a\u66f82017\u3010\u6539\u8a02\u7248 \u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2460\uff5e\u2462\u3011\u300d\uff08\u4ee5\u4e0b\u300c\u5831\u544a\u66f8\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/support\/library\/misc\/post-117b.html\" target=\"_blank\">\u524d\u56de\u516c\u8868<\/a>\uff082014\u5e74\uff19\u670825\u65e5\uff09\u306e\u300c\u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2460\uff5e\u2462\u300d\u306b\u3001\u6539\u6b63\u4f1a\u793e\u6cd5\uff082015\u5e74\uff15\u6708\u65bd\u884c\uff09\u3078\u306e\u5bfe\u5fdc\u3084\u76e3\u67fb\u74b0\u5883\u306e\u5909\u5316\u3092\u8e0f\u307e\u3048\u305f\u898b\u76f4\u3057\u7b49\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u4e0a\u306e\u6a5f\u95a2\u8a2d\u8a08\u3092\u3082\u3068\u306b\u3001\u975e\u516c\u958b\u4f1a\u793e\u304b\u3064\u4e2d\u5c0f\u898f\u6a21\u4f1a\u793e\u304b\u3089\u4e2d\u5805\u898f\u6a21\u4f1a\u793e\u3001\u5927\u898f\u6a21\u4f1a\u793e\u307e\u3067\u306e\uff13\u985e\u578b\u3092\u60f3\u5b9a\u3057\u3001\u7279\u306b\u4e2d\u5c0f\u898f\u6a21\u306e\u4f1a\u793e\u306e\u76e3\u67fb\u5f79\u3092\u5ff5\u982d\u306b\u7f6e\u304d\u3064\u3064\u3001\u65b0\u4efb\u76e3\u67fb\u5f79\u304c\u3001\u4f55\u3092\u3069\u3093\u306a\u8996\u70b9\u3067\u76e3\u67fb\u3059\u308b\u306e\u304b\u3001\u5c31\u4efb\u5f8c\u3059\u3050\u306b\u4f7f\u3048\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3068\u3059\u308b\u3053\u3068\u3001\u671f\u672b\u306e\u76e3\u67fb\u5831\u544a\u66f8\u4f5c\u6210\u306b\u5411\u3051\u3066\u671f\u4e2d\u76e3\u67fb\u306e\u30c4\u30fc\u30eb\u3068\u306a\u308b\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3068\u3059\u308b\u3053\u3068\u3092\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3068\u3057\u3066\u53d6\u308a\u307e\u3068\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u76e3\u67fb\u5f79\u76e3\u67fb\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u4e8b\u9805\u304c\u53d6\u308a\u6271\u308f\u308c\u3066\u304a\u308a\u3001\u307e\u305f\u3001\u30c1\u30a7\u30c3\u30af\u5185\u5bb9\u3084\u53c2\u8003\u6cd5\u4ee4\u306e\u6761\u6587\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u308b\u306a\u3069\u5177\u4f53\u7684\u306a\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u5f62\u5f0f\u3067\u3042\u308a\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u6709\u7528\u306a\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<!--more--><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kansa.or.jp\/news\/briefing\/post-386.html\" target=\"_blank\">\u300c\u76e3\u67fb\u5b9f\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u7814\u7a76\u4f1a \u5831\u544a\u66f82017\u3010\u6539\u8a02\u7248 \u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2460\uff5e\u2462\u3011\u300d\u4e2d\u90e8\u652f\u90e8\u76e3\u67fb\u5b9f\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u7814\u7a76\u4f1a<\/a>\u300d<br \/>\n<\/div><\/div>\n\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u69cb\u6210<\/strong><\/h4>\n<p>\u6b21\u306e\uff13\u3064\u306e\u3082\u306e\u304c\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: # ffe4e1; border-radius: 10px; margin-bottom: 10px;\">\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\u25b7<\/span>\u6539\u8a02\u7248 \u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2460<\/strong><\/p>\n<ul>\n<li>\u6a5f\u95a2\u8a2d\u8a08\u304c\u3010\u53d6\u7de0\u5f79\u4f1a\uff0b\u76e3\u67fb\u5f79\u3011\u306e\u5834\u5408<\/li>\n<li>\u8868\u7d19\u3092\u542b\u3081\u306687\u30da\u30fc\u30b8<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\u25b7<\/span>\u6539\u8a02\u7248 \u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2461<\/strong><\/p>\n<ul>\n<li>\u6a5f\u95a2\u8a2d\u8a08\u304c\u3010\u53d6\u7de0\u5f79\u4f1a\uff0b\u76e3\u67fb\u5f79\uff0b\u4f1a\u8a08\u76e3\u67fb\u4eba\u3011\u306e\u5834\u5408<\/li>\n<li>\u8868\u7d19\u3092\u542b\u3081\u306691\u30da\u30fc\u30b8<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #cd5c5c;\">\u25b7<\/span>\u6539\u8a02\u7248 \u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2462<\/strong><\/p>\n<ul>\n<li>\u6a5f\u95a2\u8a2d\u8a08\u304c\u3010\u53d6\u7de0\u5f79\u4f1a\uff0b\u76e3\u67fb\u5f79\u4f1a\uff0b\u4f1a\u8a08\u76e3\u67fb\u4eba\u3011<\/li>\n<li>\u8868\u7d19\u3092\u542b\u3081\u306695\u30da\u30fc\u30b8<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u300c\u6539\u8a02\u7248 \u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2462\u300d\u306b\u3057\u305f\u304c\u3063\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u6539\u8a02\u7248 \u76e3\u67fb\u5f79\u76e3\u67fb\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u2462\u300d\u306f\u975e\u516c\u958b\u5927\u898f\u6a21\u4f1a\u793e\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u516c\u958b\u4f1a\u793e\u30fb\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u4f5c\u6210\u4f1a\u793e\u30fb\u4e0a\u5834\u4f1a\u793e\u7b49\u3067\u3054\u5229\u7528\u3044\u305f\u3060\u304f\u5834\u5408\u306f\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u4e0a\u306e\u898f\u5236\u3084\u8a3c\u5238\u53d6\u5f15\u6240\u30eb\u30fc\u30eb\u306b\u95a2\u3059\u308b\u30c1\u30a7\u30c3\u30af\u5185\u5bb9\u7b49\u3092\u52a0\u3048\u3066\u5229\u7528\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u5c31\u4efb\u5f8c\u65e9\u3005\u306e\u6642\u671f\uff08\u671f\u521d\uff09<\/strong><\/h4>\n<p><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u76e3\u67fb\u5f79\u306b\u306a\u3063\u305f\u3089\u3059\u3050\u78ba\u8a8d\u3059\u3079\u304d\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff08\u76e3\u67fb\u5f79\u306f\u3001\u53d6\u7de0\u5f79\u306e\u8077\u52d9\u306e\u57f7\u884c\u3092\u76e3\u67fb\uff08\u696d\u52d9\u76e3\u67fb\u53ca\u3073\u4f1a\u8a08\u76e3\u67fb\uff09\u3057\u3001\u76e3\u67fb\u5831\u544a\u3092\u4f5c\u6210\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u3044\u308b\u304b\u306a\u3069\uff09<\/p>\n<p style=\"margin-left: 15px; 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