{"id":184951,"date":"2019-09-12T10:14:08","date_gmt":"2019-09-12T01:14:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=184951"},"modified":"2019-09-11T11:18:30","modified_gmt":"2019-09-11T02:18:30","slug":"internal-control-article-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-25\/","title":{"rendered":"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u300c\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u306e\u5177\u4f53\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u63b4\u3080\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\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u306e<br \/>\n\u5177\u4f53\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u63b4\u3080\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<p><a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u300c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u306e\u305f\u3081\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-24\/\" target=\"_blank\">\u524d\u56de<\/a>\u307e\u3067\u306b\u300c\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u53ca\u3073\u300c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u3092\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u300c\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u306f\u3001<span style=\"border-bottom: double 3px #B22222;\">\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u3082\u306e<\/span>\u3068<span style=\"border-bottom: double 3px #333399;\">\u500b\u5225\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3082\u306e<\/span>\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u3001J-SOX\u306e\u5b9f\u52d9\u3067\u306f\u3068\u3066\u3082\u30e1\u30b8\u30e3\u30fc\u306a\u8ad6\u70b9\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\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\">\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u57fa\u6e96\u30fb\u5b9f\u65bd\u57fa\u6e96<\/a>\u300d\u3067\u306f\u3001\u3042\u307e\u308a\u76ee\u7acb\u3064\u3088\u3046\u306a\u8a18\u8f09\u306f\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u300c\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u300d\u3068\u3044\u3063\u305f\u5358\u8a9e\u304c\u542b\u307e\u308c\u308b\u898f\u5b9a\u306f\u3001\u6b21\u306e\u898f\u5b9a\u304f\u3089\u3044\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u2161\uff12\uff0e\uff08\uff12\uff09 \u8a55\u4fa1\u306e\u7bc4\u56f2\u306e\u6c7a\u5b9a<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u8a55\u4fa1\u306e\u7bc4\u56f2\u306e\u6c7a\u5b9a\uff3d<\/strong><\/p>\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=\"text-indent: 15px; margin-bottom: 3px;\">\u4e3b\u3068\u3057\u3066\u7d4c\u7406\u90e8\u9580\u304c\u62c5\u5f53\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u3046\u3061\u3001\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3068\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306b\u6e96\u3058\u3066\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u62e0\u70b9\u306b\u3064\u3044\u3066\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3068\u8003\u3048\u3089\u308c\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u7d9a\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\u304b\u3089\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u624b\u7d9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9023\u7d50\u4fee\u6b63\u3001\u5831\u544a\u66f8\u306e\u7d50\u5408\u53ca\u3073\u7d44\u66ff\u306a\u3069\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u305f\u3081\u306e\u4ed5\u8a33\u3068\u305d\u306e\u5185\u5bb9\u3092\u8a18\u9332\u3059\u308b\u624b\u7d9a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u9023\u3059\u308b\u958b\u793a\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u2161\uff13\uff0e\uff08\uff13\uff09\u2463 \u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u30cf\uff0e\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u306e\u5b9f\u65bd\u6642\u671f<\/strong><\/p>\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=\"text-indent: 15px; margin-bottom: 3px;\">\u306a\u304a\u3001\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u671f\u306b\u304a\u3044\u3066\u9069\u5207\u306a\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3088\u3046\u3001\u4eee\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u3059\u308c\u3070\u65e9\u671f\u306b\u662f\u6b63\u304c\u56f3\u3089\u308c\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u306b\u304a\u3051\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u30d7\u30ed\u30bb\u30b9\u3068\u3082\u91cd\u306a\u308a\u3042\u3046\u90e8\u5206\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u671f\u672b\u65e5\u307e\u3067\u306b\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u9069\u5207\u306a\u8ffd\u52a0\u624b\u7d9a\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u524d\u5e74\u5ea6\u306e\u904b\u7528\u72b6\u6cc1\u3092\u30d9\u30fc\u30b9\u306b\u3001\u65e9\u671f\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u304c\u52b9\u7387\u7684\u30fb\u52b9\u679c\u7684\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u30cb\uff0e\u8a55\u4fa1\u306e\u5b9f\u65bd\u65b9\u6cd5\u306e\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff42\uff0e\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9<\/strong><\/p>\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=\"text-indent: 15px; margin-bottom: 3px;\">\u4e0a\u8a18\uff12\uff0e\uff08\uff12\uff09\u3067\u8a18\u8f09\u3057\u305f\u3068\u304a\u308a\u3001\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306e\u3046\u3061\u3001\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3068\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306b\u6e96\u3058\u3066\u3001\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u81ea\u4f53\u3092\u56fa\u6709\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>\u5185\u90e8\u7d71\u5236\u57fa\u6e96\u30fb\u5b9f\u65bd\u57fa\u6e96\u3067\u306f\u3001\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u76f4\u63a5\u7684\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u7b87\u6240\u304c\u5c11\u306a\u3044\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u63b4\u307f\u306b\u304f\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: double 3px #B22222;\">\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u3082\u306e<\/span>\u3068<span style=\"border-bottom: double 3px #333399;\">\u500b\u5225\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3067\u8a55\u4fa1\u3059\u308b\u3082\u306e<\/span>\u306b\u5206\u3051\u3066\u3001\u4f53\u7cfb\u7acb\u3066\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5185\u90e8\u7d71\u5236\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/h4>\n<p>\u300c\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u300d\u306b\u3064\u3044\u3066\u306e\u660e\u78ba\u306a\u5b9a\u7fa9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u300c\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u300d\u3068\u306f\u3001\u55b6\u696d\u90e8\u306a\u3069\u306e\u5404\u90e8\u9580\u304c\u751f\u6210\u3057\u305f\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306e\u60c5\u5831\u3092\u96c6\u7d04\u3059\u308b\u6c7a\u7b97\u696d\u52d9\u3084\u8ca1\u52d9\u5831\u544a\u696d\u52d9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8a72\u5f53\u3057\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:#b22222;\">\n\t\t<ul>\n<li>\u7dcf\u52d8\u5b9a\u5143\u5e33\u304b\u3089\u8ca1\u52d9\u8af8\u8868\u3092\u4f5c\u6210\u3059\u308b\u624b\u7d9a<\/li>\n<li>\u9023\u7d50\u4fee\u6b63\u3001\u5831\u544a\u66f8\u306e\u7d50\u5408\u53ca\u3073\u7d44\u66ff\u306a\u3069\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u4f5c\u6210\u306e\u305f\u3081\u306e\u4ed5\u8a33\u3068\u305d\u306e\u5185\u5bb9\u3092\u8a18\u9332\u3059\u308b\u624b\u7d9a<\/li>\n<li>\u8ca1\u52d9\u8af8\u8868\u306b\u95a2\u9023\u3059\u308b\u958b\u793a\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff11\u3011\u3000\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/09\/kakunin-j-sox6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-184962\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/09\/kakunin-j-sox6-1.png\" alt=\"\" width=\"1861\" height=\"851\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/09\/kakunin-j-sox6-1.png 1861w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/09\/kakunin-j-sox6-1-300x137.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/09\/kakunin-j-sox6-1-1024x468.png 1024w\" sizes=\"(max-width: 1861px) 100vw, 1861px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8a55\u4fa1\u7bc4\u56f2<\/strong><\/h4>\n<p>\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u3001\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306b\u6e96\u3058\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u4e8b\u696d\u62e0\u70b9\u306b\u3064\u3044\u3066\u5185\u90e8\u7d71\u5236\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5b9f\u52d9\u4e0a\u306f\u3001\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\uff08\u4e8b\u696d\u62e0\u70b9\uff09\u3068\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\uff08\u4e8b\u696d\u62e0\u70b9\uff09\u306f\u4e00\u81f4\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\u3092\u3069\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09\u306e<a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\u306e\u6c7a\u5b9a\u65b9\u6cd5\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-22\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6574\u5099\u72b6\u6cc1\u30fb\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u8a55\u4fa1\u9805\u76ee<\/h4>\n<p>\u65e2\u8ff0\u306e\u3068\u304a\u308a\u3001\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u3064\u3044\u3066\u306e\u660e\u78ba\u306a\u5b9a\u7fa9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3068\u3057\u3066\u3001\u3069\u3053\u307e\u3067\u8a55\u4fa1\u3059\u308c\u3070\u3044\u3044\u304b\u5b9f\u52d9\u4e0a\u3001\u8ff7\u3046\u90e8\u5206\u3067\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u9805\u76ee\u3068\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u306b\u611f\u3058\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u56f3\u8868\uff12\u3011\u3000\u89aa\u4f1a\u793e\u306e\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u9805\u76ee\u4f8b<\/strong><\/p>\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>\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u5168\u822c\u7684\u306a\u4e8b\u9805\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6c7a\u7b97\u4f53\u5236\u30fb\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4f1a\u8a08\u65b9\u91dd\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u306e\u51e6\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u52d8\u5b9a\u79d1\u76ee\u306e\u91d1\u984d\u306e\u691c\u8a3c<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4ed6\u306e\u60c5\u5831\u3068\u306e\u6574\u5408\u6027\u306e\u78ba\u8a8d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u524d\u671f\u6bd4\u8f03\u3001\u4e88\u5b9f\u6bd4\u8f03<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8868\u793a\u79d1\u76ee\u3078\u306e\u7d44\u66ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306e\u6709\u7121\u306e\u78ba\u8a8d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u306e\u4f5c\u6210<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u3078\u306e\u60c5\u5831\u306e\u5165\u529b<\/p>\n<\/div>\n<\/div>\n<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>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u5168\u822c\u7684\u306a\u4e8b\u9805\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9023\u7d50\u306e\u7bc4\u56f2\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9023\u7d50\u4f1a\u8a08\u65b9\u91dd\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u60c5\u5831\u306e\u691c\u8a3c<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u5897\u6e1b\u5206\u6790<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9023\u7d50\u30d1\u30c3\u30b1\u30fc\u30b8\u3078\u306e\u5165\u529b\u60c5\u5831\u306e\u691c\u8a3c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u9023\u7d50\u7cbe\u7b97\u8868\u306e\u4f5c\u6210<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u306e\u53d6\u8fbc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9023\u7d50\u4fee\u6b63\u4ed5\u8a33\u306e\u4f5c\u6210<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u306e\u4f5c\u6210<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8868\u793a\u79d1\u76ee\u3078\u306e\u7d44\u66ff<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8868\u793a\u65b9\u6cd5\u306e\u5909\u66f4\u306e\u6709\u7121\u306e\u78ba\u8a8d<\/p>\n<\/div>\n<\/div>\n<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>\u8ca1\u52d9\u5831\u544a\u306e\u4f5c\u6210<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u5168\u822c\u7684\u306a\u4e8b\u9805\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u60c5\u5831\u53ce\u96c6\u4f53\u5236<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5206\u62c5\u8868\u306e\u4f5c\u6210<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u691c\u8a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u27a4<\/span><strong>\u6ce8\u8a18\u60c5\u5831\u306e\u4f5c\u6210<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u57fa\u790e\u60c5\u5831\u306e\u53ce\u96c6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6ce8\u8a18\u60c5\u5831\u306e\u691c\u8a0e<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u4e0a\u8a18\u306f\u3042\u304f\u307e\u3067\u4e00\u4f8b\u3067\u3042\u308a\u3001\u500b\u5225\u306e\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u8a55\u4fa1\u9805\u76ee\u304c\u5909\u308f\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u8a55\u4fa1\u6642\u671f<\/h4>\n<p>\u5192\u982d\u306b\u3082\u66f8\u3044\u305f\u3068\u304a\u308a\u3001\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u671f\u306b\u304a\u3044\u3066\u9069\u5207\u306a\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u304c\u78ba\u4fdd\u3055\u308c\u308b\u3088\u3046\u3001\u671f\u672b\u65e5\u307e\u3067\u306b\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u9069\u5207\u306a\u8ffd\u52a0\u624b\u7d9a\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u524d\u5e74\u5ea6\u306e\u904b\u7528\u72b6\u6cc1\u3092\u30d9\u30fc\u30b9\u306b\u3001\u65e9\u671f\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u304c\u52b9\u7387\u7684\u30fb\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5b9f\u52d9\u7684\u306b\u306f\u524d\u671f\u672b\u3084\u56db\u534a\u671f\u306e\u5185\u90e8\u7d71\u5236\u3092\u5bfe\u8c61\u306b\u3057\u3066\u3001\u6574\u5099\u72b6\u6cc1\u30fb\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u3092\u6bd4\u8f03\u7684\u306b\u65e9\u3044\u6642\u671f\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u306b\u611f\u3058\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u8a55\u4fa1\u65b9\u6cd5<\/h4>\n<p>\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u3001\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306b\u6e96\u3058\u3066\u8a55\u4fa1\u3059\u308b\u305f\u3081\u3001\u5177\u4f53\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09\u306e<a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\uff15\uff37\uff11\uff28\u3067\u7406\u89e3\u3059\u308b\u300c\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-23\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u56fa\u6709\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5185\u90e8\u7d71\u5236\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><\/h4>\n<p>\u6b21\u306e\u89b3\u70b9\u304b\u3089\u500b\u5225\u306b\u8a55\u4fa1\u5bfe\u8c61\u3068\u3057\u3066\u8ffd\u52a0\u3055\u308c\u305f\u3082\u306e\u304c\u3001\u56fa\u6709\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff41\uff09<\/span>\u3000\u30ea\u30b9\u30af\u304c\u5927\u304d\u3044\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u4e8b\u696d\u53c8\u306f\u696d\u52d9\u306b\u4fc2\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff42\uff09<\/span>\u3000\u898b\u7a4d\u308a\u3084\u7d4c\u55b6\u8005\u306b\u3088\u308b\u4e88\u6e2c\u3092\u4f34\u3046\u91cd\u8981\u306a\u52d8\u5b9a\u79d1\u76ee\u306b\u4fc2\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff43\uff09<\/span>\u3000\u975e\u5b9a\u578b\u30fb\u4e0d\u898f\u5247\u306a\u53d6\u5f15\u306a\u3069\u865a\u507d\u8a18\u8f09\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u3044\u3082\u306e\u3068\u3057\u3066\u3001\u7279\u306b\u7559\u610f\u3059\u3079\u304d\u696d\u52d9\u30d7\u30ed\u30bb\u30b9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff44\uff09<\/span>\u3000\u305d\u306e\u4ed6\u306e\u7406\u7531\u306b\u3088\u308a\u8ffd\u52a0\u7684\u306b\u8a55\u4fa1\u5bfe\u8c61\u306b\u542b\u3081\u3089\u308c\u305f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9<\/p>\n<\/div>\n\u5b9f\u52d9\u4e0a\u3001\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u304c\u56fa\u6709\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u4e0a\u8a18<span style=\"color: #006400;\">\uff08\uff42\uff09<\/span>\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8a55\u4fa1\u7bc4\u56f2<\/strong><\/h4>\n<p>\u56fa\u6709\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u307e\u3059\u304c\u3001\u8a55\u4fa1\u7bc4\u56f2\u306b\u3064\u3044\u3066\u7570\u306a\u308b\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u58f2\u4e0a\u30d7\u30ed\u30bb\u30b9\u306a\u3069\u4f01\u696d\u306e\u4e8b\u696d\u76ee\u7684\u306b\u5927\u304d\u304f\u95a2\u308f\u308b\u52d8\u5b9a\u79d1\u76ee\u306b\u81f3\u308b\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u91cd\u8981\u306a\u4e8b\u696d\u62e0\u70b9\uff08\u672c\u9023\u8f09\u306e<a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7bc4\u56f2\u306e\u6c7a\u5b9a\u65b9\u6cd5\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-22\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3092\u53c2\u7167\uff09\u306e\u4e2d\u304b\u3089\u8b58\u5225\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u56fa\u6709\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u91cd\u8981\u3067\u306f\u306a\u3044\u4e8b\u696d\u62e0\u70b9\u306e\u4e2d\u304b\u3089\u8b58\u5225\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u56fa\u6709\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u8ca1\u52d9\u5831\u544a\u3078\u306e\u5f71\u97ff\u3092\u52d8\u6848\u3057\u3066\u500b\u5225\u306b\u8a55\u4fa1\u5bfe\u8c61\u306b\u8ffd\u52a0\u3055\u308c\u308b\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u5fc5\u305a\u3057\u3082\u91cd\u8981\u306a\u4e8b\u696d\u62e0\u70b9\u306b\u9650\u3089\u306a\u3044<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6574\u5099\u72b6\u6cc1\u30fb\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u8a55\u4fa1\u9805\u76ee<\/h4>\n<p>\u56fa\u6709\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u308b\u305f\u3081\u3001\u500b\u5225\u306e\u6c7a\u7b97\u306e\u624b\u7d9a\uff08\u624b\u9806\uff09\u3092\u6587\u66f8\u5316\u3057\u3001\u305d\u308c\u306b\u3064\u3044\u3066\u7d71\u5236\u4e0a\u306e\u8981\u70b9\u3092\u8b58\u5225\u3057\u3001\u8a55\u4fa1\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306a\u8a55\u4fa1\u306e\u6d41\u308c\u306f\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u3068\u540c\u3058\u3067\u3059\u306e\u3067\u3001\u8a73\u7d30\u306f\u672c\u9023\u8f09\u306e<a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u300c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u306e\u305f\u3081\u306e\uff16\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-24\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u8a55\u4fa1\u6642\u671f<\/h4>\n<p>\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u3068\u540c\u69d8\u306b\u3001\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u671f\u672b\u65e5\u307e\u3067\u306b\u5185\u90e8\u7d71\u5236\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u9069\u5207\u306a\u8ffd\u52a0\u624b\u7d9a\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u524d\u5e74\u5ea6\u306e\u904b\u7528\u72b6\u6cc1\u3092\u30d9\u30fc\u30b9\u306b\u3001\u65e9\u671f\u306b\u5b9f\u65bd\u3055\u308c\u308b\u3053\u3068\u304c\u52b9\u7387\u7684\u30fb\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u56fa\u6709\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u3082\u3001\u5b9f\u52d9\u7684\u306b\u306f\u524d\u671f\u672b\u3084\u56db\u534a\u671f\u306e\u5185\u90e8\u7d71\u5236\u3092\u5bfe\u8c61\u306b\u3057\u3066\u3001\u6574\u5099\u72b6\u6cc1\u30fb\u904b\u7528\u72b6\u6cc1\u306e\u8a55\u4fa1\u3092\u6bd4\u8f03\u7684\u306b\u65e9\u3044\u6642\u671f\u306b\u5b9f\u65bd\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\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>\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u76f4\u63a5\u7684\u306b\u95a2\u9023\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u672c\u5f53\u306b\u5185\u90e8\u7d71\u5236\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u614e\u91cd\u306b\u898b\u6975\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u56de\u306f\u3001\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\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\">\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<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u524d\u56de\u307e\u3067\u306b\u300c\u5168\u793e\u7684\u306a\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u53ca\u3073\u300c\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u3092\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u300c\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n\u3053\u306e\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u30d7\u30ed\u30bb\u30b9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u306f\u3001\u5168\u793e\u7684\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3068\u500b\u5225\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3082\u306e\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u3001J-SOX\u306e\u5b9f\u52d9\u3067\u306f\u3068\u3066\u3082\u30e1\u30b8\u30e3\u30fc\u306a\u8ad6\u70b9\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u57fa\u6e96\u30fb\u5b9f\u65bd\u57fa\u6e96\u300d\u3067\u306f\u3001\u3042\u307e\u308a\u76ee\u7acb\u3064\u3088\u3046\u306a\u8a18\u8f09\u306f\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u300c\u6c7a\u7b97\u30fb\u8ca1\u52d9\u5831\u544a\u300d\u3068\u3044\u3063\u305f\u5358\u8a9e\u304c\u542b\u307e\u308c\u308b\u898f\u5b9a\u306f\u3001\u6b21\u306e\u898f\u5b9a\u304f\u3089\u3044\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,278,236,167,182,290],"tags":[654,333,316],"backnumber":[2011],"series":[821],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 03:27:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/184951"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=184951"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/184951\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=184951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=184951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=184951"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=184951"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=184951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}