{"id":189633,"date":"2019-12-12T10:11:17","date_gmt":"2019-12-12T01:11:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=189633"},"modified":"2019-12-11T17:39:16","modified_gmt":"2019-12-11T08:39:16","slug":"internal-control-article-27","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-27\/","title":{"rendered":"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\uff08\u5f8c\u7de8\uff09\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\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\uff08\u5f8c\u7de8\uff09\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\uff17\u56de\u3011\u300c\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-26\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u300c\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u300d\u306e\u524d\u7de8\u3068\u3057\u3066\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:#b22222;\">\n\t\t<ul>\n<li>\u306a\u305c\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u3092\u8a55\u4fa1\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b<\/li>\n<li>\u8a55\u4fa1\u5bfe\u8c61\u3092\u3069\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3059\u308b\u304b<\/li>\n<li>\uff29\uff34\u306b\u4fc2\u308b\u5168\u822c\u7d71\u5236\u3001\u696d\u52d9\u51e6\u7406\u7d71\u5236\u305d\u308c\u305e\u308c\u8a55\u4fa1\u5358\u4f4d\u3092\u3069\u306e\u3088\u3046\u306b\u6c7a\u5b9a\u3059\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n\u3068\u3044\u3046\u300c\u8a55\u4fa1\u306e\u5fc5\u8981\u6027\u300d\u3068\u300c\u8a55\u4fa1\u7bc4\u56f2\u306e\u6c7a\u5b9a\u65b9\u6cd5\u300d\u3092\u8aac\u660e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u5f8c\u7de8\u3068\u3057\u3066\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:#333399;\">\n\t\t<ul>\n<li>\u5177\u4f53\u7684\u306b\u3069\u3046\u3084\u3063\u3066\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u3068\u904b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u304b<\/li>\n<li>\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3001\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3059\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u53ca\u3073\u904b\u7528\u72b6\u6cc1\u306e\u6709\u52b9\u6027\u306e\u8a55\u4fa1<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\uff29\uff34\u306b\u4fc2\u308b\u5168\u822c\u7d71\u5236\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p><a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-26\/\" target=\"_blank\">\u524d\u56de<\/a>\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\uff29\uff34\u306b\u4fc2\u308b\u5168\u822c\u7d71\u5236\u3068\u306f\u696d\u52d9\u51e6\u7406\u7d71\u5236\u304c\u610f\u56f3\u3057\u305f\u3068\u304a\u308a\u306b\u6a5f\u80fd\u3059\u308b\u74b0\u5883\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306e\u65b9\u91dd\u3068\u624b\u7d9a\u3067\u3001\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\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<ul>\n<li>\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u3084\u4fdd\u5b88\u306e\u7ba1\u7406<\/li>\n<li>\u30b7\u30b9\u30c6\u30e0\u305d\u306e\u3082\u306e\u306e\u904b\u7528\u30fb\u7ba1\u7406<\/li>\n<li>\u4f01\u696d\u5185\u90e8\u30fb\u5916\u90e8\u304b\u3089\u306e\u30a2\u30af\u30bb\u30b9\u7ba1\u7406\u306a\u3069\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u5b89\u5168\u6027\u306e\u78ba\u4fdd<\/li>\n<li>\u5916\u90e8\u59d4\u8a17\u306b\u95a2\u3059\u308b\u5951\u7d04\u306e\u7ba1\u7406<\/li>\n<\/ul>\n<\/div>\n<p>\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u3092\u8a55\u4fa1\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3082\u3001\u4e0a\u8a18\u306e\uff14\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u6574\u5099\u53ca\u3073\u904b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u5177\u4f53\u7684\u306b\u300c\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3059\u308b\u304b\u300d\u3067\u3059\u304c\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u91d1\u878d\u5e81\u7dcf\u52d9\u4f01\u753b\u5c40\u304c\u5e73\u621023\u5e74\uff13\u670831\u65e5\u306b\u516c\u8868\u3057\u305f\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/22\/sonota\/20110331-10\/01.pdf\" target=\"_blank\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u96c6<\/a>\u300d\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/22\/sonota\/20110331-10\/01.pdf#page=27\" target=\"_blank\">\u4e8b\u4f8b\uff14\uff0d\uff12<\/a>\uff09\u3067\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u300c\uff29\uff34\u306b\u4fc2\u308b\u5168\u822c\u7d71\u5236\u306b\u95a2\u3059\u308b\u30c1\u30a7\u30c3\u30af\u30fb\u30ea\u30b9\u30c8\u4f8b\u300d\u304c\u53c2\u8003\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\uff29\uff34\u306b\u4fc2\u308b\u5168\u822c\u7d71\u5236\u306b\u95a2\u3059\u308b\u30c1\u30a7\u30c3\u30af\u30fb\u30ea\u30b9\u30c8\u4f8b\u3009<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.fsa.go.jp\/news\/22\/sonota\/20110331-10\/01.pdf#page=29\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-189644\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/kakunin-j-sox8-1.png\" alt=\"\" width=\"1265\" height=\"1091\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kakunin-j-sox8-1.png 1265w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kakunin-j-sox8-1-300x258.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kakunin-j-sox8-1-1024x883.png 1024w\" sizes=\"(max-width: 1265px) 100vw, 1265px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u91d1\u878d\u5e81\u7dcf\u52d9\u4f01\u753b\u5c40\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/22\/sonota\/20110331-10\/01.pdf\" target=\"_blank\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u96c6<\/a>\u300d\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/22\/sonota\/20110331-10\/01.pdf#page=27\" target=\"_blank\">\u4e8b\u4f8b\uff14\uff0d\uff12<\/a>\uff09\u3088\u308a\u4e00\u90e8\u629c\u7c8b\u3002<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u96c6\u306f\u3001\u4e8b\u696d\u898f\u6a21\u304c\u5c0f\u898f\u6a21\u3067\u3001\u6bd4\u8f03\u7684\u7c21\u7d20\u306a\u69cb\u9020\u3092\u6709\u3057\u3066\u3044\u308b\u7d44\u7e54\u7b49\u306b\u304a\u3051\u308b\u4e8b\u4f8b\u3092\u96c6\u3081\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u898f\u6a21\u304c\u5927\u304d\u3044\u4f01\u696d\u3084\u8907\u96d1\u306a\u69cb\u9020\u306e\u7d44\u7e54\u7b49\u3067\u306f\u53c2\u8003\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3001\uff29\uff34\u306b\u4fc2\u308b\u5168\u822c\u7d71\u5236\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u3053\u306e\u30c1\u30a7\u30c3\u30af\u30fb\u30ea\u30b9\u30c8\u4f8b\u3092\u53c2\u8003\u306b\u81ea\u793e\u306e\u30c1\u30a7\u30c3\u30af\u30fb\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3001\u30c1\u30a7\u30c3\u30af\u30fb\u30ea\u30b9\u30c8\u306b\u6cbf\u3063\u3066\u6839\u62e0\u3068\u306a\u308b\u8cc7\u6599\u306a\u3069\u3092\u53ce\u96c6\u3057\u3066\u8a55\u4fa1\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff29\uff34\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\uff29\uff34\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306e\u8a55\u4fa1\u3082\u3001<a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-26\/\" target=\"_blank\">\u524d\u56de<\/a>\u3067\u8aac\u660e\u3057\u305f\u8a55\u4fa1\u5358\u4f4d\u3054\u3068\u306b\u6b21\u306e\u3088\u3046\u306a\u89b3\u70b9\u3067\u8a55\u4fa1\u3057\u3001\u6709\u52b9\u306b\u6574\u5099\u53ca\u3073\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u8a55\u4fa1\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:#800080;\">\n\t\t<ul>\n<li>\u5165\u529b\u60c5\u5831\u306e\u5b8c\u5168\u6027\u3001\u6b63\u78ba\u6027\u3001\u6b63\u5f53\u6027\u7b49\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li>\u30a8\u30e9\u30fc\u30c7\u30fc\u30bf\u306e\u4fee\u6b63\u3068\u518d\u51e6\u7406\u306e\u6a5f\u80fd\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li>\u30de\u30b9\u30bf\u30fb\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<li>\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u8a8d\u8a3c\u30fb\u64cd\u4f5c\u7bc4\u56f2\u306e\u9650\u5b9a\u306a\u3069\u9069\u5207\u306a\u30a2\u30af\u30bb\u30b9\u7ba1\u7406\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\uff29\uff34\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306f\u3001\u7c21\u5358\u306b\u3044\u3046\u3068\u4eba\u304c\u624b\u3067\u884c\u3063\u3066\u3044\u305f\u8ee2\u8a18\u3084\u8a08\u7b97\u3001\u4e00\u81f4\u78ba\u8a8d\u306a\u3069\u306e\u4f5c\u696d\u3092\u81ea\u52d5\u5316\u3055\u305b\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u304c\u610f\u56f3\u3057\u305f\u3068\u304a\u308a\u306b\u30b7\u30b9\u30c6\u30e0\u306b\u30d7\u30ed\u30b0\u30e9\u30e0\u3068\u3057\u3066\u7d44\u307f\u8fbc\u307e\u308c\u3001\u7e70\u308a\u8fd4\u3057\u610f\u56f3\u3057\u305f\u3068\u304a\u308a\u306b\u81ea\u52d5\u7684\u306b\u51e6\u7406\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u6709\u52b9\u306b\u6574\u5099\u53ca\u3073\u904b\u7528\u3055\u308c\u3066\u3044\u308b\u3068\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u300c\u5165\u529b\u60c5\u5831\u306e\u5b8c\u5168\u6027\u3001\u6b63\u78ba\u6027\u3001\u6b63\u5f53\u6027\u7b49\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u304b\u300d\u3084\u300c\u30a8\u30e9\u30fc\u30c7\u30fc\u30bf\u306e\u4fee\u6b63\u3068\u518d\u51e6\u7406\u306e\u6a5f\u80fd\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u304b\u300d\u3068\u3044\u3063\u305f\u81ea\u52d5\u51e6\u7406\u3092\u76f4\u63a5\u7684\u306b\u8a55\u4fa1\u3059\u308b\u3088\u3046\u306a\u8996\u70b9\u304c\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\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30c7\u30fc\u30bf\u3068\u30c7\u30fc\u30bf\u3092\u81ea\u52d5\u3067\u7167\u5408\u3055\u305b\u3066\u81ea\u52d5\u3067\u4e00\u81f4\u3092\u78ba\u8a8d\u3055\u305b\u308b\u3088\u3046\u306a\u51e6\u7406\u3067\u306f\u3001\u7167\u5408\u3059\u308b\u30c7\u30fc\u30bf\u305d\u306e\u3082\u306e\u304c\u6b63\u3057\u304f\u306a\u3044\u3068\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u308c\u3086\u3048\u3001\u300c\u30de\u30b9\u30bf\u30fb\u30c7\u30fc\u30bf\u306e\u6b63\u78ba\u6027\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u304b\u300d\u3084\u300c\u30b7\u30b9\u30c6\u30e0\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u8a8d\u8a3c\u30fb\u64cd\u4f5c\u7bc4\u56f2\u306e\u9650\u5b9a\u306a\u3069\u9069\u5207\u306a\u30a2\u30af\u30bb\u30b9\u7ba1\u7406\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u300d\u3068\u3044\u3063\u305f\u8996\u70b9\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u52d9\u7684\u306b\u306f\u3001\uff29\uff34\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306e\u8a55\u4fa1\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u6574\u5099\u53ca\u3073\u904b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u304b\u3068\u3044\u3063\u305f\u5177\u4f53\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u3088\u308a\u3082\u3001\u3044\u304b\u306b\u7db2\u7f85\u7684\u306b\u8a55\u4fa1\u5bfe\u8c61\u3092\u62fe\u3044\u4e0a\u3052\u3066\u3044\u304f\u304b\u3068\u3044\u3063\u305f\u8a55\u4fa1\u7bc4\u56f2\u304c\u91cd\u8981\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u307e\u305a\u306f\u3069\u3046\u3044\u3063\u305f\u3082\u306e\u304c\uff29\uff34\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092<a title=\"\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u3044J-SOX\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-article-26\/\" target=\"_blank\">\u524d\u56de<\/a>\u306a\u3069\u3092\u53c2\u8003\u306b\u62bc\u3055\u3048\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\uff29\uff34\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-bottom: 3px;\"><strong>\u3008\uff29\uff34\u306b\u4fc2\u308b\u5168\u822c\u7d71\u5236\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/kakunin-j-sox8-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-189641\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/kakunin-j-sox8-2.png\" alt=\"\" width=\"2025\" height=\"801\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kakunin-j-sox8-2.png 2025w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kakunin-j-sox8-2-300x118.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kakunin-j-sox8-2-1024x405.png 1024w\" sizes=\"(max-width: 2025px) 100vw, 2025px\" \/><\/a><\/p>\n<p>\u5f53\u7136\u306e\u3053\u3068\u306a\u304c\u3089\u3001\u4ee3\u66ff\u7684\u53c8\u306f\u88dc\u5b8c\u7684\u306a\u7d71\u5236\u306e\u5b58\u5728\u3084\u305f\u307e\u305f\u307e\u8a72\u5f53\u3059\u308b\u4e8b\u8c61\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u306b\u7d50\u679c\u7684\u306b\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306f\u6709\u52b9\u3068\u8a55\u4fa1\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001\uff29\uff34\u306b\u4fc2\u308b\u5168\u822c\u7d71\u5236\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u3044\u305a\u308c\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306b\u4e0d\u5099\u304c\u51fa\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u65e9\u671f\u306b\u4e0d\u5099\u3092\u662f\u6b63\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff29\uff34\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p>\uff29\uff34\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306f\u3001\u500b\u3005\u306e\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u306b\u7d44\u307f\u8fbc\u307e\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u3092\u63fa\u308b\u304c\u3059\u53ef\u80fd\u6027\u304c\u6bd4\u8f03\u7684\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002\u3057\u304b\u3082\u3001\uff29\uff34\u306b\u95a2\u3059\u308b\u90e8\u5206\u306b\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8aa4\u3063\u305f\u51e6\u7406\u304c\u7e70\u308a\u8fd4\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u5f71\u97ff\u304c\u5927\u304d\u304f\u306a\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\uff29\uff34\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u76f4\u3061\u306b\u4e0d\u5099\u3092\u662f\u6b63\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\uff29\uff34\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u7d71\u5236\u306e\u4e0d\u5099\u306b\u3088\u308a\u3069\u306e\u7a0b\u5ea6\u306e\u52d8\u5b9a\u79d1\u76ee\u7b49\u306b\u865a\u507d\u8868\u793a\u304c\u53ca\u3076\u304b\u3068\u3044\u3063\u305f\u5f71\u97ff\u306e\u7bc4\u56f2\uff08\u5f71\u97ff\u5ea6\uff09\u3092\u63a8\u5b9a\u3059\u308b\u307b\u304b\u3001\u865a\u507d\u8868\u793a\u304c\u5b9f\u969b\u306b\u3069\u306e\u304f\u3089\u3044\u306e\u53ef\u80fd\u6027\u3067\u767a\u751f\u3059\u308b\u304b\uff08\u767a\u751f\u53ef\u80fd\u6027\uff09\u3092\u8a55\u4fa1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\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>\u4eca\u56de\u306e\u9023\u8f09\u307e\u3067\u3067\u3001\u5177\u4f53\u7684\u306a\u5185\u90e8\u7d71\u5236\u8a55\u4fa1\u306e\u9032\u3081\u65b9\uff08\u4f5c\u696d\uff09\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u6b21\u56de\u4ee5\u964d\u306f\u3001\u4f5c\u696d\u3057\u305f\u7d50\u679c\u3092\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u307e\u3068\u3081\u3066\u3044\u304f\u304b\u3092\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u3010\u7b2c\uff19\u56de\u3011\u3068\u306a\u308b\u6b21\u56de\u306f\u3001\u300c\u5185\u90e8\u7d71\u5236\u306e\u4e0d\u5099\u306e\u8a55\u4fa1\u300d\u3092\u30c6\u30fc\u30de\u306b\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<li>\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/22\/sonota\/20110331-10\/01.pdf\" target=\"_blank\">\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u96c6<\/a>\u300d<\/li>\n<li>\uff29\uff34\u59d4\u54e1\u4f1a\u5b9f\u52d9\u6307\u91dd\u7b2c\uff16\u53f7\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/post_1591.html\" target=\"_blank\">\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u865a\u507d\u8868\u793a\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1\u53ca\u3073\u8a55\u4fa1\u3057\u305f\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3059\u308b\u76e3\u67fb\u4eba\u306e\u624b\u7d9a\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; 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>\u4eca\u56de\u306f\u5f8c\u7de8\u3068\u3057\u3066\u3001<br \/>\n\u30fb\u5177\u4f53\u7684\u306b\u3069\u3046\u3084\u3063\u3066\uff29\uff34\u3092\u5229\u7528\u3057\u305f\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u72b6\u6cc1\u3068\u904b\u7528\u72b6\u6cc1\u3092\u8a55\u4fa1\u3059\u308b\u304b<br \/>\n\u30fb\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3001\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3059\u308b\u304b<br \/>\n\u3092\u8aac\u660e\u3057\u307e\u3059\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":[511,654,333,316],"backnumber":[2024],"series":[821],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 19:40:34","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/189633"}],"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=189633"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/189633\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=189633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=189633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=189633"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=189633"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=189633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}