{"id":169373,"date":"2019-02-14T10:15:02","date_gmt":"2019-02-14T01:15:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=169373"},"modified":"2025-09-29T17:57:55","modified_gmt":"2025-09-29T08:57:55","slug":"internal-control-article-20","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-20\/","title":{"rendered":"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff11\u56de\u3011\u300cJ-SOX\uff08\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\uff09\u306e\u76ee\u7684\u306f\u4f55\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\"><span style=\"font-size: 24px;\">\u6539<\/span><\/span>\u3081\u3066<span style=\"color: #008281;\"><span style=\"font-size: 24px;\">\u78ba\u8a8d<\/span><\/span>\u3057\u305f\u3044<span style=\"color: #cd853f;\"><span style=\"font-size: 24px;\">J-SOX<\/span><\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300cJ-SOX\uff08\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\uff09\u306e\u76ee\u7684\u306f\u4f55\u304b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u76e3\u67fb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u7af9\u672c\u3000\u6cf0\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#999100;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u9023\u8f09\u958b\u59cb\u306b\u3042\u305f\u3063\u3066\uff0d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#999100;\"><\/div>\n\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u30012018\u5e74\uff14\u6708\u304b\u3089\u306e\u4e8b\u696d\u5e74\u5ea6\u306710\u5e74\u76ee\u3092\u8fce\u3048\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e0a\u5834\u4f01\u696d\u306e\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3092\u5f37\u5316\u3057\u3001\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u306e\u4fe1\u983c\u6027\u3092\u9ad8\u3081\u3088\u3046\u3068\u3044\u3046\u76ee\u7684\u306e\u3082\u3068\u3001\u5e73\u621020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u540c\u5236\u5ea6\u306f\u9069\u7528\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\uff12\u5e74\u9593\u306e\u5b9f\u52d9\u904b\u7528\u3092\u7d4c\u3066\u3001\u73fe\u5834\u306e\u58f0\u3092\u53cd\u6620\u3059\u308b\u5f62\u3067\u5236\u5ea6\u304c\u898b\u76f4\u3055\u308c\u3001\u73fe\u5728\u306b\u81f3\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\uff08\u4ee5\u4e0b\u3001\u672c\u9023\u8f09\u3067\u306f\u300cJ-SOX\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306e\u5c0e\u5165\u3092\u6a5f\u306b\u3001\u5185\u90e8\u7d71\u5236\u306e\u5f37\u5316\u3092\u56f3\u3063\u305f\u4f01\u696d\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3067\u304d\u308b\u4f53\u5236\u304c\u69cb\u7bc9\u3055\u308c\u3001\u4eca\u3082\u7d99\u7d9a\u3057\u3066\u66f4\u65b0\u30fb\u6539\u5584\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u5236\u5ea6\u306f\u5927\u6210\u529f\u3067\u3042\u3063\u305f\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6b21\u306e\u3088\u3046\u306a\u58f0\u3092\u805e\u304f\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #b22222;\">\u2714<\/span><\/span>\u3000\u4eca\u3067\u306f\u5236\u5ea6\u5bfe\u5fdc\u306e\u305f\u3081\u306e\u5f62\u5f0f\u7684\u306a\u66f8\u985e\u306e\u53ce\u96c6\u4f5c\u696d\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #b22222;\">\u2714<\/span><\/span>\u3000\u8a55\u4fa1\u30b7\u30fc\u30c8\u7b49\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u3082\u5fc5\u8981\u3060\u3068\u308f\u304b\u3063\u3066\u306f\u3044\u308b\u304c\u3001\u7d50\u5c40\u3067\u304d\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n\u3082\u3057\u3001\u3042\u306a\u305f\u306e\u4f01\u696d\u304c\u3053\u306e\u3088\u3046\u306a\u72b6\u614b\u306b\u9665\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u306f\u3068\u3066\u3082\u3001\u3082\u3063\u305f\u3044\u306a\u3044\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001<br \/>\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u3000\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u30fb\u904b\u7528\u72b6\u6cc1\u3092\u6709\u52b9\u306b\u4fdd\u3064\u3053\u3068\u3067\u30d2\u30e5\u30fc\u30de\u30f3\u30a8\u30e9\u30fc\u7b49\u306e\u8aa4\u308a\u3092\u90e8\u7f72\u5185\u3067\u767a\u898b\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\uff08\u5185\u90e8\u76e3\u67fb\u5ba4\u306f\u727d\u5236\u6a5f\u80fd\u3068\u3057\u3066\u95a2\u4e0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3067\u3057\u3087\u3046\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u3000\u4ed6\u90e8\u7f72\u306e\u8005\u304c\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u30fb\u904b\u7528\u72b6\u6cc1\u3092\u5ba2\u89b3\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u5f53\u4e8b\u8005\u9593\u3067\u306f\u6c17\u3065\u3051\u306a\u304b\u3063\u305f\u70b9\u306b\u3064\u3044\u3066\u52a9\u8a00\u3057\u3066\u3082\u3089\u3048\u308b\u3053\u3068\u3082\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u3000\u7ba1\u7406\u30ec\u30d9\u30eb\u304c\u5411\u4e0a\u3059\u308b\u3053\u3068\u3067\u4f01\u696d\u306e\u30ec\u30d9\u30eb\u304c\u4e0a\u304c\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3044\u3063\u305f\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u304c\u5236\u5ea6\u3068\u3057\u3066\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u907f\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u540c\u3058\u6642\u9593\u3092\u304b\u3051\u308b\u306e\u3067\u3042\u308c\u3070\u5c11\u3057\u3067\u3082\u610f\u5473\u306e\u3042\u308b\u3053\u3068\u3092\u3057\u3066\u3001\u4f01\u696d\u306e\u6210\u9577\u306b\u4e00\u5f79\u8cb7\u3063\u3066\u307f\u308b\u306e\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u65b9\u3092\u60f3\u5b9a\u3057\u3001\u5185\u90e8\u7d71\u5236\u8a55\u4fa1\u306e\u5b9f\u52d9\u3092\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u3092\u76ee\u6a19\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\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:#cd853f;\">\n\t\t<ul>\n<li>\u5185\u90e8\u76e3\u67fb\u5ba4\u306b\u5165\u3063\u3066\u9593\u3082\u306a\u3044\u65b9\u3001J-SOX\u306b\u521d\u3081\u3066\u95a2\u4e0e\u3055\u308c\u308b\u65b9<\/li>\n<li>\u5185\u90e8\u76e3\u67fb\u5ba4\u306b\u6570\u5e74\u9593\u6240\u5c5e\u3057\u3066\u3044\u308b\u304c\u3001\u5b9f\u306fJ-SOX\u306b\u3064\u3044\u3066\u3088\u304f\u308f\u304b\u3063\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u65b9<\/li>\n<\/ul>\n<\/div>\n\u306a\u304a\u3001\u672c\u9023\u8f09\u3067\u8a18\u8f09\u3057\u305f\u5185\u5bb9\u306f\u57f7\u7b46\u8005\u306e\u6240\u898b\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u308a\u3001\u6240\u5c5e\u3059\u308b\u6cd5\u4eba\u306e\u898b\u89e3\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u3042\u3089\u304b\u3058\u3081\u304a\u65ad\u308a\u3057\u3066\u304a\u304d\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000J-SOX\u306e\u76ee\u7684<\/strong><\/h4>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>J-SOX\u306e\u76ee\u7684<\/strong><\/span><br \/>\n\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3092\u6709\u52b9\u306a\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3002<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 20px;\">J-SOX\u306e\u5c0e\u5165\u4ee5\u524d\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u76e3\u67fb\u4eba\u306b\u3088\u3063\u3066\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u8ca1\u52d9\u8af8\u8868\u306e\u89b3\u70b9\u304b\u3089\u76e3\u67fb\u4eba\u304c\u72ec\u81ea\u306b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u3001\u305d\u306e\u8a55\u4fa1\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3066\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6570\u5b57\u3092\u691c\u8a3c\u3059\u308b\u3068\u3044\u3063\u305f\u5177\u5408\u3067\u3059\u3002<\/p>\n<p>\u305d\u3093\u306a\u4e2d\u3001\u5e73\u621016\u5e7410\u6708\u3001\u5f53\u6642\u5831\u9053\u3067\u3082\u5927\u304d\u304f\u53d6\u308a\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u6709\u540d\u4f01\u696d\u306e\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u865a\u507d\u8a18\u8f09\u304c\u767a\u899a\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u3092\u53d7\u3051\u3001\u91d1\u878d\u5e81\u3067\u306f\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u81ea\u4e3b\u7684\u306b\u70b9\u691c\u3055\u305b\u305f\u3068\u3053\u308d\u3001\u76f8\u6b21\u3044\u3067\u8a02\u6b63\u5831\u544a\u66f8\u304c\u51fa\u3055\u308c\u3001\u6700\u7d42\u7684\u306b\u3001\u81ea\u4e3b\u7684\u306a\u70b9\u691c\u3092\u8981\u8acb\u3057\u305f\u4f1a\u793e4,538\u793e\u4e2d\u300110\uff05\u3092\u8d85\u3048\u308b589\u793e\u304c\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e8b\u614b\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u8a02\u6b63\u306e\u5185\u5bb9\u306f\u3001\u682a\u5f0f\u306b\u95a2\u3059\u308b\u8a02\u6b63\u304c\u6700\u591a\u3067372\u793e\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u8a02\u6b63\u3082190\u793e\u3042\u308a\u307e\u3057\u305f\uff08<strong>\u3010\u56f3\u8868\uff11\u3011<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff11\u3011\u3000\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u306e\u81ea\u4e3b\u7684\u306a\u70b9\u691c\u306e\u7d50\u679c<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/kakunin-j-sox1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-169631\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/kakunin-j-sox1-1.png\" alt=\"\u8a02\u6b63\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4f1a\u793e \u8a02\u6b63\u306e\u5185\u5bb9 \u682a\u4e3b\u306e\u72b6\u6cc1\u306b\u4fc2\u308b\u8a02\u6b63 \u30fb\u300c\u5927\u682a\u4e3b\u306e\u72b6\u6cc1\u300d\uff08\u6240\u6709\u682a\u5f0f\u6570\u3001\u6240\u6709\u5272\u5408\u306e\u8a02\u6b63\u306a\u3069\uff09 \u30fb\u300c\u6240\u6709\u8005\u5225\u72b6\u6cc1\u300d\uff08\u6240\u6709\u682a\u5f0f\u6570\u3001\u6240\u6709\u5272\u5408\u306e\u8a02\u6b63\u306a\u3069\uff09 \u30fb\u300c\u5f79\u54e1\u306e\u72b6\u6cc1\u300d\uff08\u6240\u6709\u682a\u5f0f\u6570\u306e\u8a02\u6b63\u306a\u3069\uff09 \u8ca1\u52d9\u8af8\u8868(\u672c\u8868\u306b\u304a\u3051\u308b\u8a08\u4e0a\u533a\u5206\u3001\u533a\u5206\u63b2\u8a18\u3082\u308c\u3001\u6ce8\u8a18\u306b\u304a\u3051\u308b \u62c5\u4fdd\u306b\u4f9b\u3057\u3066\u3044\u308b\u8cc7\u7523\u53ca\u3073\u5bfe\u5fdc\u3059\u308b\u50b5\u52d9\u984d\u306e\u8a02\u6b63\u306a\u3069\uff09 \u305d\u306e\u4ed6(\uff62\u95a2\u4fc2\u4f1a\u793e\u306e\u72b6\u6cc1\uff63(\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u6240\u6709\u5272\u5408\u306e\u8a02\u6b63\u306a\u3069\uff09\u3001 \uff62\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\uff63\uff08\u5f93\u696d\u54e1\u6570\u3001\u5e73\u5747\u5e74\u9593\u7d66\u4e0e\u306e\u8a02\u6b63\u306a\u3069\uff09\u306a\u3069\uff09 \uff08\u6ce8\uff09\u8907\u6570\u9805\u76ee\u8a02\u6b63\u3057\u305f\u4f1a\u793e\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u9805\u76ee\u3067\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u3002\" width=\"1193\" height=\"677\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/kakunin-j-sox1-1.png 1193w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/kakunin-j-sox1-1-300x170.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/02\/kakunin-j-sox1-1-1024x581.png 1024w\" sizes=\"(max-width: 1193px) 100vw, 1193px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u91d1\u878d\u5e81\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/paper\/16\/siryou\/06.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u306b\u304a\u3051\u308b\u81ea\u4e3b\u7684\u306a\u70b9\u691c\u306b\u3064\u3044\u3066<\/a>\u300d<\/span><\/p>\n<p>\u91d1\u878d\u5e81\u306f\u3053\u308c\u3092\u8a3c\u5238\u5e02\u5834\u306b\u5bfe\u3059\u308b\u4fe1\u983c\u3092\u63fa\u308b\u304c\u3057\u304b\u306d\u306a\u3044\u7531\u3005\u3057\u304d\u4e8b\u614b\u3067\u3042\u308b\u3068\u6349\u3048\u3001\u305d\u306e\u5bfe\u5fdc\u7b56\u3068\u3057\u3066J-SOX\u3092\u5c0e\u5165\u3057\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u4eca\u306f\u3059\u3067\u306bJ-SOX\u304c\u5236\u5ea6\u3068\u3057\u3066\u5b9a\u7740\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u306a\u305c\u3053\u306e\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u305f\u306e\u304b\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3082\u3057\u304b\u3057\u305f\u3089\u3001\u77e5\u3089\u306a\u3044\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002J-SOX\u306e\u5c0e\u5165\u80cc\u666f\u306f\u3001\u76ee\u7684\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u3067\u3059\u3002\u305c\u3072\u3053\u306e\u6a5f\u4f1a\u306b\u62bc\u3055\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306f\u3001\u6982\u306d\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u9806\u3067\u9032\u3081\u3089\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\uff08<strong>\u3010\u56f3\u8868\uff12\u3011<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff12\u3011\u3000\u5185\u90e8\u7d71\u5236\u8a55\u4fa1\u306e\u6982\u8981<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\">\u8a55\u4fa1\u7bc4\u56f2\u306e\u6c7a\u5b9a<\/p>\n<\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\">\u76e3\u67fb\u8a08\u753b\u306e\u7b56\u5b9a<br \/>\n\uff08\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3001\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u306e\u57fa\u6e96\u306e\u6c7a\u5b9a\u306a\u3069\uff09<\/p>\n<\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\">\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u30fb\u90e8\u9580\u306b\u81ea\u5df1\u70b9\u691c\u306e\u8981\u8acb<\/p>\n<\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\">\u81ea\u5df1\u70b9\u691c\u7d50\u679c\u306b\u57fa\u3065\u304d\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u3092\u8a55\u4fa1<\/p>\n<\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\">\u904b\u7528\u8a55\u4fa1\u306e\u305f\u3081\u306e\u30b5\u30f3\u30d7\u30eb\u62bd\u51fa<\/p>\n<\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\">\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1<\/p>\n<\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\">\u671f\u672b\u65e5\u307e\u3067\u306e\u5185\u90e8\u7d71\u5236\u306e\u5909\u66f4\u72b6\u6cc1\u306b\u3064\u3044\u3066\u78ba\u8a8d\u30fb\u30d5\u30a9\u30ed\u30fc<\/p>\n<\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\">\u5185\u90e8\u7d71\u5236\u306e\u4e0d\u5099\u306e\u96c6\u8a08\u30fb\u662f\u6b63\u63aa\u7f6e\u306e\u691c\u8a0e<\/p>\n<\/div>\n<p style=\"margin-bottom: -18px; margin-top: -24px;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-48749 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/arrow2.png\" alt=\"\" width=\"44\" height=\"35\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u4f5c\u6210<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u4e0a\u8a18\u306f\u4e00\u4f8b\u3067\u3059\u3002\u5b9f\u969b\u306e\u624b\u9806\u306f\u3001\u5404\u793e\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u67d4\u8edf\u306b\u6c7a\u5b9a\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5185\u90e8\u7d71\u5236\u306e\u9069\u5207\u306a\u6574\u5099\u30fb\u904b\u7528<\/strong><\/h4>\n<p>\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u304c\u884c\u308f\u308c\u308b\u524d\u63d0\u3068\u3057\u3066\u3001\u5404\u793e\u30fb\u5404\u90e8\u7f72\u3067\u5185\u90e8\u7d71\u5236\u304c\u9069\u5207\u306b\u6574\u5099\u3055\u308c\u3001\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002J-SOX\u3067\u306f\u5185\u90e8\u7d71\u5236\u3092\u3069\u306e\u3088\u3046\u306b\u6574\u5099\u3057\u3001\u904b\u7528\u3059\u308b\u304b\u3092\u4e00\u5f8b\u306b\u793a\u3059\u3053\u3068\u306f\u305b\u305a\u3001\u5404\u793e\u306e\u72b6\u6cc1\u7b49\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306b\u5275\u610f\u5de5\u592b\u3057\u3066\u5185\u90e8\u7d71\u5236\u3092\u6574\u5099\u30fb\u904b\u7528\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d44\u7e54\u3084\u30eb\u30fc\u30eb\u7b49\u306e\u65b0\u8a2d\u30fb\u6539\u5ec3\u306e\u90fd\u5ea6\u3001\u5185\u90e8\u7d71\u5236\u3092\u5909\u66f4\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u304b\u3092\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8a55\u4fa1\u7bc4\u56f2\u306e\u7d5e\u8fbc\u307f<\/strong><\/h4>\n<p>\u65e5\u672c\u3067\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u969b\u3001\u5148\u4f8b\u3067\u3042\u3063\u305f\u7c73\u56fd\u306e\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u3092\u53c2\u8003\u306b\u3057\u307e\u3057\u305f\u3002\u7c73\u56fd\u306e\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306b\u5f71\u97ff\u3059\u308b\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u500b\u5225\u306b\u7a4d\u307f\u4e0a\u3052\u3066\u3044\u304f\u624b\u6cd5\u3067\u3001\u4f01\u696d\u5168\u4f53\u306e\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span> \u3000\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b\u306e\u306f\u76e3\u67fb\u6cd5\u4eba\u306a\u3069\u306e\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<p>\u3053\u306e\u624b\u6cd5\u306e\u5834\u5408\u3001\u8a55\u4fa1\u3092\u53d7\u3051\u308b\u5074\u306e\u5bfe\u5fdc\u30b3\u30b9\u30c8\u304c\u81a8\u5927\u3068\u306a\u308b\u6279\u5224\u304c\u7c73\u56fd\u5185\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u65e5\u672c\u3067\u306f\u5225\u306e\u624b\u6cd5\u3092\u63a1\u7528\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u624b\u6cd5\u306f\u3001\u30c8\u30c3\u30d7\u30c0\u30a6\u30f3\u578b\u306e\u30ea\u30b9\u30af\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<span style=\"color: #006400;\">\u2460<\/span>\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3057\u3001<span style=\"color: #006400;\">\u2461<\/span>\u305d\u306e\u8a55\u4fa1\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3066\u500b\u5225\u306b\u691c\u8a0e\u3059\u3079\u304d\u5185\u90e8\u7d71\u5236\uff08\u4f8b\u3048\u3070\u3001\uff21\u793e\u306e\u3007\u3007\u4e8b\u696d\u306e\u58f2\u4e0a\u8a08\u4e0a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\uff09\u3092\u9078\u5b9a\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3059\u308b\u3053\u3068\u3067\u3001\u91cd\u70b9\u7684\u306b\u30ea\u30bd\u30fc\u30b9\u3092\u6295\u5165\u3067\u304d\u308b\u305f\u3081\u52b9\u7387\u7684\uff08\u4f01\u696d\u5074\u306b\u904e\u5ea6\u306a\u8ca0\u62c5\u3092\u304b\u3051\u306a\u3044\uff09\u3067\u3001\u306a\u304a\u304b\u3064\u91cd\u8981\u306a\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u3092\u62c5\u4fdd\u3059\u308b\u3068\u3044\u3046J-SOX\u306e\u76ee\u7684\u3082\u9054\u6210\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30c8\u30c3\u30d7\u30c0\u30a6\u30f3\u578b\u306e\u30ea\u30b9\u30af\u30fb\u30a2\u30d7\u30ed\u30fc\u30c1\u4ee5\u5916\u306b\u3082J-SOX\u306e\u7279\u5fb4\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u5185\u90e8\u7d71\u5236\u3092\u8a55\u4fa1\u3059\u308b\u5074\u306e\u8996\u70b9\u3067\u89e3\u8aac\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u672c\u9023\u8f09\u3067\u306f\u5272\u611b\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8a55\u4fa1\uff5e\u5831\u544a<\/strong><\/h4>\n<p>\u5b9f\u969b\u306b\u306f\u3001\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u3084\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u7b49\u3001\u8907\u6570\u306e\u8a55\u4fa1\u5bfe\u8c61\u304c\u3042\u308b\u305f\u3081\u3001\u8a55\u4fa1\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u7570\u306a\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u6982\u306d\u306e\u6d41\u308c\u306f<strong>\u3010\u56f3\u8868\uff12\u3011<\/strong>\u306e\u3088\u3046\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u8a73\u7d30\u306f\u3001\u6b21\u56de\u4ee5\u964d\u306e\u9023\u8f09\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #008281;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u304b\u3089\u306f\u3001\u300c<strong>\uff12\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong>\u300d\u3067\u793a\u3057\u305f\u5185\u90e8\u7d71\u5236\u8a55\u4fa1\u306e\u6982\u8981\u3092\u6398\u308a\u4e0b\u3052\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u7b2c\uff11\u5f3e\u76ee\u3068\u306a\u308b\u6b21\u56de\u306f\u3001\u5185\u90e8\u7d71\u5236\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u306a\u306e\u304b\u3001\u5185\u90e8\u7d71\u5236\u3068\u3044\u3046\u62bd\u8c61\u7684\u306a\u6982\u5ff5\u3092\u565b\u307f\u7815\u3044\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/tosin\/20110330\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u4e26\u3073\u306b\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306b\u95a2\u3059\u308b\u5b9f\u65bd\u57fa\u6e96\u306e\u6539\u8a02\u306b\u3064\u3044\u3066\uff08\u610f\u898b\u66f8\uff09<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/gijiroku\/naibu\/20050223_naibu.pdf\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u7b2c\uff11\u56de\u5185\u90e8\u7d71\u5236\u90e8\u4f1a\u8b70\u4e8b\u9332\uff08\u5e73\u621017\u5e74\uff12\u670823\u65e5\u958b\u50ac\uff09<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/singi\/singi_kigyou\/gijiroku\/naibu\/20100521.html\" target=\"_blank\" rel=\"noopener\">\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u7b2c17\u56de\u5185\u90e8\u7d71\u5236\u90e8\u4f1a\u8b70\u4e8b\u9332\uff08\u5e73\u621022\u5e74\uff15\u670821\u65e5\u958b\u50ac\uff09<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/common\/paper\/16\/siryou\/06.pdf\" target=\"_blank\" rel=\"noopener\">\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u63d0\u51fa\u4f1a\u793e\u306b\u304a\u3051\u308b\u81ea\u4e3b\u7684\u306a\u70b9\u691c\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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