{"id":221745,"date":"2021-02-05T09:30:03","date_gmt":"2021-02-05T00:30:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=221745"},"modified":"2021-02-05T09:28:21","modified_gmt":"2021-02-05T00:28:21","slug":"internal-control-report-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-report-14\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u8fd1\u5e74\u5897\u52a0\u3057\u3066\u3044\u308b\u975e\u30d1\u30d6\u30ea\u30c3\u30af\u578b\u306e\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u6d3b\u7528\u3057\u305f\u53d7\u8a17\u696d\u52d9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u4fdd\u8a3c\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u6848\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>\u4f1a\u8a08\u58eb\u5354\u4f1a\u3001\u8fd1\u5e74\u5897\u52a0\u3057\u3066\u3044\u308b<br \/>\n\u975e\u30d1\u30d6\u30ea\u30c3\u30af\u578b\u306e\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u6d3b\u7528\u3057\u305f\u53d7\u8a17\u696d\u52d9\u306b\u4fc2\u308b<br \/>\n\u5185\u90e8\u7d71\u5236\u306e\u4fdd\u8a3c\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u6848\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>2021\u5e74\uff12\u6708\uff13\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd\u300c\u975e\u30d1\u30d6\u30ea\u30c3\u30af\u578b\u306e\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u6d3b\u7528\u3057\u305f\u53d7\u8a17\u696d\u52d9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u4fdd\u8a3c\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u516c\u958b\u8349\u6848\uff09\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_\">\n\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20210203fjg.html\" target=\"_blank\">\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd\u300c\u975e\u30d1\u30d6\u30ea\u30c3\u30af\u578b\u306e\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u6d3b\u7528\u3057\u305f\u53d7\u8a17\u696d\u52d9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u4fdd\u8a3c\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\uff08\u516c\u958b\u8349\u6848\uff09\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u4fdd\u8a3c\u696d\u52d9\u5b9f\u52d9\u6307\u91dd3402\u300c\u53d7\u8a17\u696d\u52d9\u306b\u4fc2\u308b\u5185\u90e8\u7d71\u5236\u306e\u4fdd\u8a3c\u5831\u544a\u66f8\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u6307\u91dd\u300d\u306b\u57fa\u3065\u3044\u3066\u3001\u975e\u30d1\u30d6\u30ea\u30c3\u30af\u578b\u306e\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u6d3b\u7528\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u5bfe\u8c61\u3068\u3057\u3066\u5b9f\u65bd\u3059\u308b\u969b\u306e\u6307\u91dd\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2021\u5e74\uff13\u6708\uff15\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<\/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>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306b\u53c2\u52a0\u3059\u308b\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\uff08\u53c8\u306f\u53c2\u52a0\u8005\uff09\u3092\u30ce\u30fc\u30c9\u3068\u3044\u3044\u3001\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u30a2\u30eb\u30b4\u30ea\u30ba\u30e0\u306b\u53c2\u52a0\u3059\u308b\u30ce\u30fc\u30c9\u306b\u7279\u306b\u5236\u9650\u304c\u306a\u3044\u5834\u5408\u3092\u300c\u30d1\u30d6\u30ea\u30c3\u30af\u578b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u300d\u3068\u3044\u3046\uff08\uff13\u9805\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u975e\u30d1\u30d6\u30ea\u30c3\u30af\u578b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3068\u306f\u3001\u53c2\u52a0\u3059\u308b\u30ce\u30fc\u30c9\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u3046\u3061\u3001\uff11\u3064\u306e\u4f01\u696d\u3084\u7d44\u7e54\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308c\u3070\u300c\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u578b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u300d\u3068\u3044\u3044\u3001\u8907\u6570\u306e\u7d44\u7e54\u4f53\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308c\u3070\u300c\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u578b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u300d\u3068\u3044\u3046\u3053\u3068\u304c\u591a\u3044\uff08\uff13\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>\u5b9f\u52d9\u6307\u91dd\u306f\u3001\u975e\u30d1\u30d6\u30ea\u30c3\u30af\u578b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u3046\u3061\u3001\u4e3b\u3068\u3057\u3066\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u578b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u6d3b\u7528\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u5bfe\u8c61\u3068\u3057\u305f\u9069\u7528\u6307\u91dd\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u578b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u3092\u6d3b\u7528\u3057\u305f\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3082\u3001\u5b9f\u52d9\u6307\u91dd\u306b\u6e96\u62e0\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08A1\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4fdd\u8a3c\u696d\u52d9\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306e\u5834\u5408\u306b\u306f\u3001\u95a2\u9023\u3059\u308b\u5f53\u4e8b\u8005\u304c\u591a\u5c90\u306b\u308f\u305f\u308b\u3068\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u300c\u4ed8\u9332\uff14\u3000\u5f53\u4e8b\u8005\u95a2\u4fc2\u306e\u985e\u578b\u300d\u306b\u57fa\u3065\u304d\u53c2\u52a0\u8005\u3068\u4fdd\u8a3c\u696d\u52d9\u306b\u3066\u62c5\u4fdd\u3059\u308b\u5951\u7d04\u5f53\u4e8b\u8005\u30fb\u4fdd\u8a3c\u7bc4\u56f2\u306b\u3064\u3044\u3066\u660e\u78ba\u306b\u6574\u7406\u3057\u3001\u4fdd\u8a3c\u696d\u52d9\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\uff08A3\u9805\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u53d7\u8a17\u4f1a\u793e\u78ba\u8a8d\u66f8<\/strong><\/h4>\n<p>\u30b3\u30f3\u30bd\u30fc\u30b7\u30a2\u30e0\u578b\u30d6\u30ed\u30c3\u30af\u30c1\u30a7\u30fc\u30f3\u306b\u304a\u3044\u3066\u8907\u6570\u306e\u53c2\u52a0\u8005\u3092\u53d7\u8a17\u4f1a\u793e\u3068\u3057\u3066\u8b58\u5225\u3057\u305f\u5834\u5408\u3001\u53d7\u8a17\u4f1a\u793e\u78ba\u8a8d\u66f8\u306f\u8907\u6570\u306e\u53d7\u8a17\u4f1a\u793e\u304b\u3089\u9023\u540d\u3001\u53c8\u306f\u305d\u308c\u305e\u308c\u306e\u53d7\u8a17\u4f1a\u793e\u304b\u3089\u5165\u624b\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\uff08A6\u9805\u3002\u300c\u4ed8\u9332\uff11\u3000\u53d7\u8a17\u4f1a\u793e\u78ba\u8a8d\u66f8\u306e\u8a18\u8f09\u4f8b\u300d\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u8a3c\u62e0\u306e\u5165\u624b<\/strong><\/h4>\n<p>\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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