{"id":193832,"date":"2020-01-14T14:40:02","date_gmt":"2020-01-14T05:40:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=193832"},"modified":"2020-01-14T14:40:02","modified_gmt":"2020-01-14T05:40:02","slug":"internal-control-report-9","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-report-9\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b\u91d1\u878d\u5e81\u3001\u5185\u90e8\u7d71\u5236\u57fa\u6e96\u7b49\u306e\u6539\u8a02\u3092\u53d7\u3051\u3001\u8ca1\u52d9\u8a08\u7b97\u66f8\u985e\u7b49\u306e\u9069\u6b63\u6027\u78ba\u4fdd\u306e\u305f\u3081\u306e\u4f53\u5236\u306b\u95a2\u3059\u308b\u5185\u90e8\u7d71\u5236\u5e9c\u4ee4\uff08\u6848\uff09\u7b49\u3092\u516c\u8868"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u91d1\u878d\u5e81\u3001\u5185\u90e8\u7d71\u5236\u57fa\u6e96\u7b49\u306e\u6539\u8a02\u3092\u53d7\u3051\u3001<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8ca1\u52d9\u8a08\u7b97\u66f8\u985e\u7b49\u306e\u9069\u6b63\u6027\u78ba\u4fdd\u306e\u305f\u3081\u306e\u4f53\u5236\u306b\u95a2\u3059\u308b\u5185\u90e8\u7d71\u5236\u5e9c\u4ee4\uff08\u6848\uff09\u7b49\u3092\u516c\u8868<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff12\u5e74\uff11\u670810\u65e5\u3001\u91d1\u878d\u5e81\u306f\u3001\u300c\u8ca1\u52d9\u8a08\u7b97\u306b\u95a2\u3059\u308b\u66f8\u985e\u305d\u306e\u4ed6\u306e\u60c5\u5831\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u4f53\u5236\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20200110_naibutousei.html\" target=\"_blank\">\u300c\u8ca1\u52d9\u8a08\u7b97\u306b\u95a2\u3059\u308b\u66f8\u985e\u305d\u306e\u4ed6\u306e\u60c5\u5831\u306e\u9069\u6b63\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306e\u4f53\u5236\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\uff08\u6848\uff09\u300d\u7b49\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u4ee4\u548c\u5143\u5e7412\u6708\u306b\u3001\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u304b\u3089<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\u3001\u300c\u76e3\u67fb\u57fa\u6e96\u306e\u6539\u8a02\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\u3092\u53d7\u3051\u300c\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u53ca\u3073\u76e3\u67fb\u306e\u57fa\u6e96\u300d\u7b49\u3092\u6539\u8a02\" href=\"https:\/\/profession-net.com\/professionjournal\/internal-control-report-8\/\" target=\"_blank\">\u516c\u8868\u3055\u308c\u305f<\/a>\u300c\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\u300d\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f\u4ee4\u548c\uff12\u5e74\uff12\u670810\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u4e3b\u306a\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u5185\u90e8\u7d71\u5236\u5e9c\u4ee4\uff16\u6761\u95a2\u4fc2\uff09\u3002<\/p>\n<p>\u95a2\u9023\u3059\u308b\u5185\u90e8\u7d71\u5236\u5e9c\u4ee4\u30ac\u30a4\u30c9\u30e9\u30a4\u30f321\uff0d\uff11\u53ca\u3073\u300c\u4f01\u696d\u5185\u5bb9\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u300d19\u6761\uff08\u81e8\u6642\u5831\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u7b49\uff09\u3082\u4e00\u90e8\u6539\u6b63\u3059\u308b\u3002<\/p>\n<p>\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u5831\u544a\u66f8\u306b\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u9805\u3092\u7c21\u6f54\u660e\u77ad\u306b\u8a18\u8f09\u3059\u308b\uff08\u4e0b\u8a18\u306f\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\uff09\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\uff11<\/span>\u3000\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306e\u610f\u898b\u306b\u95a2\u3059\u308b\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u9805<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u30a4<\/strong><\/span>\u3000\u5f53\u8a72\u610f\u898b\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u7bc4\u56f2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u30ed<\/strong><\/span>\u3000\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u304c\u3001\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u306e\u57fa\u6e96\u306b\u6e96\u62e0\u3057\u3066\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u8a55\u4fa1\u7d50\u679c\u306b\u3064\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u91cd\u8981\u306a\u70b9\u306b\u304a\u3044\u3066\u9069\u6b63\u306b\u8868\u793a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306e\u610f\u898b<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #b22222;\">\uff12<\/span>\u3000\u4e0a\u8a18<span style=\"color: #b22222;\">\u30ed<\/span>\u306b\u63b2\u3052\u308b\u610f\u898b\u306e\u6839\u62e0<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong><span style=\"color: #b22222;\">\uff13<\/span>\u3000\u7d4c\u55b6\u8005\u53ca\u3073\u76e3\u67fb\u5f79\u7b49\uff08\u76e3\u67fb\u5f79\u3001\u76e3\u67fb\u5f79\u4f1a\u3001\u76e3\u67fb\u7b49\u59d4\u54e1\u4f1a\u53c8\u306f\u76e3\u67fb\u59d4\u54e1\u4f1a\u3092\u3044\u3046\uff09\u306e\u8cac\u4efb<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u7d4c\u55b6\u8005\u53ca\u3073\u76e3\u67fb\u5f79\u7b49\u306e\u8cac\u4efb\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u7d4c\u55b6\u8005\u306b\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u53ca\u3073\u904b\u7528\u4e26\u3073\u306b\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u4f5c\u6210\u306e\u8cac\u4efb\u304c\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u76e3\u67fb\u5f79\u7b49\u306b\u306f\u3001\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u53ca\u3073\u904b\u7528\u72b6\u6cc1\u3092\u76e3\u8996\u3057\u3001\u304b\u3064\u3001\u691c\u8a3c\u3059\u308b\u8cac\u4efb\u304c\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8ca1\u52d9\u5831\u544a\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306b\u3088\u308a\u8ca1\u52d9\u5831\u544a\u306e\u865a\u507d\u306e\u8a18\u8f09\u3092\u5b8c\u5168\u306b\u306f\u9632\u6b62\u53c8\u306f\u767a\u898b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #b22222;\">\uff14<\/span>\u3000\u5185\u90e8\u7d71\u5236\u76e3\u67fb\u3092\u5b9f\u65bd\u3057\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306e\u8cac\u4efb<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; margin-top: -10px;\"><strong><span style=\"color: #b22222;\">\uff15<\/span>\u3000\u8ffd\u8a18\u60c5\u5831<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #b22222;\">\uff16<\/span>\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd525\u6761\uff12\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u660e\u793a\u3059\u3079\u304d\u5229\u5bb3\u95a2\u4fc2<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u9069\u7528\u6642\u671f\u7b49<\/strong><\/h4>\n<p>\u516c\u5e03\u306e\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u7d4c\u904e\u63aa\u7f6e\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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    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