{"id":222755,"date":"2021-02-25T10:10:27","date_gmt":"2021-02-25T01:10:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=222755"},"modified":"2021-02-25T09:42:45","modified_gmt":"2021-02-25T00:42:45","slug":"internal-control-article-32","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-32\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u3009\u4e0d\u6b63\u3092\u9632\u3050\u793e\u5185\u4f53\u5236\u306e\u4f5c\u308a\u65b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4e8c\u4eba\u4e00\u7d44\u306e\u5b9f\u5730\u68da\u5378\u3067\u4f1a\u793e\u306e\u8cc7\u7523\u3092\u5b88\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3008<span style=\"border-bottom: solid 1px #B22222;\">\u4e8b\u4f8b\u304b\u3089\u5b66\u3076<\/span>\u3009<\/strong><\/h4>\n<h3 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u4e0d\u6b63\u3092\u9632\u3050\u793e\u5185\u4f53\u5236\u306e\u4f5c\u308a\u65b9<\/strong><\/span><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e8c\u4eba\u4e00\u7d44\u306e\u5b9f\u5730\u68da\u5378\u3067\u4f1a\u793e\u306e\u8cc7\u7523\u3092\u5b88\u308b\u300d<\/strong><\/h4>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-222788\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/02\/husei_taisei3-1.png\" alt=\"\" width=\"550\" height=\"407\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/husei_taisei3-1.png 1949w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/husei_taisei3-1-300x222.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/husei_taisei3-1-1024x758.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"text-align: right;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u5185\u90e8\u76e3\u67fb\u4eba<br \/>\n<strong>\u6253\u7530\u3000\u660c\u884c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2020\u5e74\uff14\u6708\u306e\u7dca\u6025\u4e8b\u614b\u5ba3\u8a00\u4ee5\u6765\u3001\u30c6\u30ec\u30ef\u30fc\u30af\u304c\u5897\u3048\u305f\u8aad\u8005\u306e\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u30c6\u30ec\u30ef\u30fc\u30af\u3092\u3059\u308b\u306b\u3082\u4f1a\u793e\u306e\u8cc7\u7523\u3067\u3042\u308b\u500b\u4eba\u7528\u306e\u30d1\u30bd\u30b3\u30f3\u304c\u306a\u3051\u308c\u3070\u3001\u4ed5\u4e8b\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u30d1\u30bd\u30b3\u30f3\u306f\u3082\u3061\u308d\u3093\u3001\u4f01\u696d\u304c\u4e8b\u696d\u3092\u63a8\u9032\u3059\u308b\u3046\u3048\u3067\u3001\u4f1a\u793e\u306e\u8cc7\u7523\u306f\u6b20\u304f\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u7d4c\u55b6\u4e0a\u306e\u8981\u7d20\u3067\u3059\u3002<\/p>\n<p>\u571f\u5730\u3001\u5efa\u7269\u3001\u6a5f\u68b0\u306a\u3069\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3001\u5546\u54c1\u3084\u88fd\u54c1\u3001\u4e8b\u696d\u8cc7\u91d1\u3084\u73fe\u91d1\u7b49\u4fa1\u7269\u306a\u3069\u3001\u4f1a\u793e\u306e\u4e3b\u8981\u306a\u8cc7\u7523\u3092\u6570\u3048\u4e0a\u3052\u308b\u3060\u3051\u3067\u3082\u9650\u308a\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u306a\u304b\u3067\u3082\u5229\u76ca\u306e\u76f4\u63a5\u306e\u6e90\u6cc9\u306b\u306a\u308b\u5546\u54c1\u3084\u88fd\u54c1\u3092\u53d6\u308a\u4e0a\u3052\u3001\u305d\u308c\u3089\u3092\u4fdd\u5168\u3059\u308b\u5b9f\u5730\u68da\u5378\u306b\u3064\u3044\u3066\u4eca\u56de\u306f\u8003\u3048\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff11\u300b\u3000\u5b9f\u5730\u68da\u5378\u3092\u8003\u3048\u308b<\/strong><\/h4>\n<p>\u4f1a\u793e\u306e\u5546\u54c1\u3084\u88fd\u54c1\u306b\u3064\u3044\u3066\u3001\u5e33\u7c3f\u4e0a\u3067\u628a\u63e1\u3059\u308b\u6570\u91cf\u304c\u5b9f\u969b\u306b\u4fdd\u7ba1\u3059\u308b\u6570\u91cf\u3068\u4e00\u81f4\u3059\u308b\u304b\u3069\u3046\u304b\u5b9a\u671f\u7684\u306b\u691c\u8a3c\u3059\u308b\u3053\u3068\u3092\u300c\u5b9f\u5730\u68da\u5378\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u3082\u3057\u5dee\u7570\u304c\u3042\u308c\u3070\u3001\u3082\u3046\u4e00\u5ea6\u6570\u3048\u76f4\u3057\u3001\u305d\u308c\u3067\u3082\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u306f\u5dee\u7570\u306e\u539f\u56e0\u3092\u5206\u6790\u3057\u3066\u3001\u65e5\u9803\u304b\u3089\u8cc7\u7523\u306e\u4fdd\u5168\u3092\u5fc3\u304c\u3051\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u5730\u68da\u5378\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u3084\u88fd\u54c1\u306f\u3001\u3044\u3064\u3082\u5009\u5eab\u306b\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u6642\u306b\u306f\u6df1\u591c\u3001\u4eba\u6c17\u306e\u306a\u3044\u30c7\u30d1\u30fc\u30c8\u306e\u5546\u54c1\u304c\u9673\u5217\u3055\u308c\u308b\u58f2\u308a\u5834\u3067\u3001\u55b6\u696d\u3092\u7d42\u3048\u305f\u9280\u5ea7\u306e\u8cb4\u91d1\u5c5e\u9ad8\u7d1a\u5e97\u306e\u58f2\u308a\u5834\u3067\u3001\u5b9f\u5730\u68da\u5378\u306f\u5b9a\u671f\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u3002\u6b21\u306e\u4e8b\u4f8b\u306f\u3042\u308b\u96fb\u6c17\u6a5f\u5668\u3092\u88fd\u9020\u3059\u308b\u4f1a\u793e\u306e\u5009\u5eab\u3067\u3001\u534a\u671f\u3054\u3068\u306b\u884c\u308f\u308c\u308b\u5b9f\u5730\u68da\u5378\u306e\u69d8\u5b50\u3067\u3059\u3002<\/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-align: center; margin-bottom: 3px;\"><strong>\u3010\u4e8b\u4f8b\u3011<\/strong><\/p>\n<p style=\"text-align: center; margin-bottom: 10px;\">\uff08\u696d\u52d9\u652f\u63f4\u30d7\u30ed\u30bb\u30b9\uff0f\u305d\u306e\u4ed6\u8cc7\u7523\u7ba1\u7406\u30b5\u30d6\u30d7\u30ed\u30bb\u30b9\u304b\u3089\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"color: #cd853f;\"><strong>\u2460<\/strong><\/span>\u3000\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u306f\u3001\u68da\u5378\u3092\u8a18\u9332\u3059\u308b\u30ab\u30a6\u30f3\u30c8\u30b7\u30fc\u30c8\u3092\u3042\u3089\u304b\u3058\u3081\u4f5c\u6210\u3057\u3001\u5e33\u7c3f\u4e0a\u306e\u6570\u91cf\u3092\u88fd\u54c1\u306e\u7a2e\u985e\u5225\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u2461<\/strong><\/span>\u3000\u5b9f\u5730\u68da\u5378\u306f\u3001\u5009\u5eab\u306e\u914d\u7f6e\u306b\u8a73\u3057\u3044\u5009\u5eab\u90e8\u9580\u304c\u62c5\u5f53\u3057\u3001\u5404\u62c5\u5f53\u8005\u306f\u30a8\u30ea\u30a2\u5225\u306b\u68da\u5378\u3092\u62c5\u5f53\u3059\u308b\u3002\u305d\u308c\u305e\u308c\u5358\u72ec\u3067\u5728\u5eab\u306e\u88fd\u54c1\u6570\u91cf\u3092\u6570\u3048\u3001\u30ab\u30a6\u30f3\u30c8\u30b7\u30fc\u30c8\u306b\u5b9f\u969b\u306e\u6709\u308a\u9ad8\u3092\u8a18\u9332\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u2462<\/strong><\/span>\u3000\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u3082\u3001\u5b9f\u5730\u68da\u5378\u306b\u53c2\u52a0\u3057\u3066\u5b9f\u969b\u306b\u88fd\u54c1\u3092\u6570\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u2463<\/strong><\/span>\u3000\u6570\u3048\u7d42\u3048\u305f\u88fd\u54c1\u306e\u30ab\u30a6\u30f3\u30c8\u30b7\u30fc\u30c8\u306f\u3001\u5009\u5eab\u90e8\u9580\u306e\u8cac\u4efb\u8005\u304c\u307e\u3068\u3081\u3066\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u306b\u6e21\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25ce\u3000\u3010\u4e8b\u4f8b\u3011\u3092\u5206\u6790\u3059\u308b<\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u4fdd\u5168\u306e\u305f\u3081\u306b\u5b9f\u65bd\u3059\u308b\u5b9f\u5730\u68da\u5378\u306e\u9032\u3081\u65b9\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u76ae\u8089\u306a\u3053\u3068\u306b\u5b9f\u5730\u68da\u5378\u304c\u88fd\u54c1\u306e\u4fdd\u5168\u3092\u8105\u304b\u3059\u3053\u3068\u306b\u306a\u308b\u3068\u3044\u3046\u3001\u601d\u308f\u306c\u30ea\u30b9\u30af\u304c\u6f5c\u5728\u3059\u308b\u3053\u3068\u3092\u5fd8\u308c\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u307f\u306a\u3055\u3093\u306e\u4f1a\u793e\u306e\u5b9f\u5730\u68da\u5378\u306e\u98a8\u666f\u3092\u3042\u308f\u305b\u3066\u60f3\u50cf\u3057\u3066\u304f\u3060\u3055\u3044\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<span style=\"color: #666699;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30ea\u30b9\u30af\u306e\u6240\u5728<\/span><\/strong><\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u30ab\u30a6\u30f3\u30c8\u30b7\u30fc\u30c8\u306b\u306f\u3001\u5e33\u7c3f\u4e0a\u306e\u88fd\u54c1\u306e\u6570\u91cf\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u5009\u5eab\u90e8\u9580\u306e\u8cac\u4efb\u8005\u3084\u62c5\u5f53\u8005\u304c\u5b9f\u5730\u68da\u5378\u3092\u4e3b\u5c0e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u88fd\u54c1\u306e\u30ab\u30a6\u30f3\u30c8\u3092\u62c5\u5f53\u8005\u304c\u5358\u72ec\u3067\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u304c\u5b9f\u5730\u68da\u5378\u3067\u88fd\u54c1\u3092\u30ab\u30a6\u30f3\u30c8\u3001\u8a18\u9332\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<span style=\"color: #666699;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> \u30ea\u30b9\u30af\u306e\u539f\u56e0<\/span><\/strong><\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u88fd\u54c1\u3092\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u524d\u304b\u3089\u3001\u5e33\u7c3f\u4e0a\u306e\u88fd\u54c1\u306e\u6570\u91cf\u304c\u5206\u304b\u3063\u3066\u3057\u307e\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u4e3b\u306b\u5009\u5eab\u90e8\u9580\u3060\u3051\u3067\u5b9f\u5730\u68da\u5378\u304c\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u4ed6\u90e8\u9580\u306e\u727d\u5236\u304c\u5229\u304b\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u62c5\u5f53\u8005\u304c\uff11\u4eba\u3067\u30ab\u30a6\u30f3\u30c8\u3092\u3059\u308b\u3068\u3001\u4ed6\u8005\u306b\u3088\u308b\u30c1\u30a7\u30c3\u30af\u304c\u5229\u304b\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u68da\u5378\u306e\u4ed5\u8a33\u3092\u3059\u308b\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u304c\u3001\u5b9f\u5730\u68da\u5378\u306e\u30ab\u30a6\u30f3\u30c8\u3092\u517c\u52d9\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<span style=\"color: #666699;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> \u30ea\u30b9\u30af\u306e\u5185\u5bb9<\/span><\/strong><\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5e33\u7c3f\u4e0a\u306e\u6570\u91cf\u306b\u983c\u308a\u3001\u6b63\u78ba\u306a\u30ab\u30a6\u30f3\u30c8\u3092\u6020\u308b\u3002\u6709\u308a\u9ad8\u304c\u5e33\u7c3f\u4e0a\u306e\u6570\u91cf\u3088\u308a\u3082\u591a\u3044\u6642\u3001\u5897\u5206\u3092\u8a50\u53d6\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u5009\u5eab\u90e8\u9580\u5168\u4f53\u304c\u7d50\u8a17\u3057\u3001\u6709\u308a\u9ad8\u3092\u4e0d\u6b63\u306b\u64cd\u4f5c\u3057\u88fd\u54c1\u3092\u8a50\u53d6\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u62c5\u5f53\u8005\u304c\u88fd\u54c1\u3092\u8a50\u53d6\u3057\u3001\u8a50\u53d6\u5f8c\u306e\u6709\u308a\u9ad8\u3092\u8a18\u9332\u3057\u3066\u96a0\u307a\u3044\u3092\u56f3\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u304c\u88fd\u54c1\u3092\u8a50\u53d6\u3057\u305f\u5f8c\u3001\u4ed5\u8a33\u3092\u4fee\u6b63\u3057\u3066\u96a0\u307a\u3044\u3092\u56f3\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<span style=\"color: #666699;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> \u30ea\u30b9\u30af\u306e\u5f71\u97ff\u5ea6<\/span><\/strong><\/span>\uff1a<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 10px;\">\u5e33\u7c3f\u4e0a\u306e\u88fd\u54c1\u6570\u91cf\u3068\u5b9f\u969b\u306e\u6709\u308a\u9ad8\u306e\u5dee\u7570\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5b9f\u5730\u68da\u5378\u306e\u76ee\u7684\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5b9f\u5730\u68da\u5378\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3073\u306b\u88fd\u54c1\u306e\u4fdd\u5168\u304c\u5371\u6a5f\u306b\u6652\u3055\u308c\u3066\u306f\u3001\u672c\u672b\u8ee2\u5012\u306e\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u7d50\u679c\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<span style=\"color: #666699;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"> \u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u7b56<\/span><\/strong><\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u30ab\u30a6\u30f3\u30c8\u30b7\u30fc\u30c8\u306f\u3001\u88fd\u54c1\u306e\u7a2e\u985e\uff08\u898f\u683c\u3001\u30b5\u30a4\u30ba\u3001\u4ed5\u69d8\u306a\u3069\uff09\u3068\u6709\u308a\u9ad8\u3092\u8a18\u8f09\u3059\u308b\u7a7a\u6b04\u306e\u307f\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u5b9f\u5730\u68da\u5378\u306b\u306f\u3001\u5009\u5eab\u90e8\u9580\u3060\u3051\u3067\u306a\u304f\u69d8\u3005\u306a\u90e8\u9580\u304b\u3089\u306e\u5354\u529b\u3092\u4ef0\u3050\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u68da\u5378\u306f\uff11\u4eba\u3067\u884c\u308f\u305a\u3001\u30ab\u30a6\u30f3\u30c8\u3068\u8a18\u9332\u3092\u5206\u62c5\u3057\u3066\u4e8c\u4eba\u4e00\u7d44\u3067\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u306f\u3001\u30ab\u30a6\u30f3\u30c8\u30b7\u30fc\u30c8\u306e\u4f5c\u6210\u3068\u56de\u53ce\u306e\u307f\u884c\u3044\u3001\u5b9f\u5730\u68da\u5378\u306f\u884c\u308f\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff12\u300b\u3000\u5b9f\u5730\u68da\u5378\u306e\u5b9f\u52d9\u3092\u5206\u6790\u3059\u308b<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30d6\u30e9\u30a4\u30f3\u30c9\u30ab\u30a6\u30f3\u30c8\u306e\u5b9f\u65bd<\/strong><\/h4>\n<p>\u68da\u5378\u7d50\u679c\u3092\u8a18\u9332\u3059\u308b\u30ab\u30a6\u30f3\u30c8\u30b7\u30fc\u30c8\u306b\u306f\u3001\u88fd\u54c1\u306e\u7a2e\u985e\u3068\u5b9f\u969b\u306b\u30ab\u30a6\u30f3\u30c8\u3057\u305f\u7d50\u679c\u3092\u8a18\u8f09\u3059\u308b\u7a7a\u6b04\u306e\u307f\u3092\u8a18\u8f09\u3057\u3001\u5e33\u7c3f\u4e0a\u306e\u88fd\u54c1\u6570\u91cf\u306f\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002\u66f8\u3044\u3066\u3057\u307e\u3048\u3070\u3001\u305d\u308c\u306f\u8cea\u554f\u306b\u5bfe\u3059\u308b\u7b54\u3048\u3092\u4e0e\u3048\u308b\u3053\u3068\u3068\u540c\u3058\u3067\u3059\u3002\u5b9f\u5730\u68da\u5378\u3092\u62c5\u5f53\u3059\u308b\u8005\u304c\u3001\u5e33\u7c3f\u4e0a\u306e\u88fd\u54c1\u6570\u91cf\u3092\u77e5\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6b63\u78ba\u306a\u68da\u5378\u3092\u3059\u308b\u306a\u3089\u3001\u5e33\u7c3f\u4e0a\u306e\u6570\u91cf\u306f\u30d6\u30e9\u30a4\u30f3\u30c9\uff08\u76ee\u96a0\u3057\uff09\u306b\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5009\u5eab\u90e8\u9580\u3060\u3051\u3067\u5b9f\u5730\u68da\u5378\u3092\u884c\u308f\u306a\u3044<\/strong><\/h4>\n<p>\u78ba\u304b\u306b\u5009\u5eab\u90e8\u9580\u306b\u5b9f\u5730\u68da\u5378\u3092\u4efb\u305b\u308c\u3070\u3001\u52b9\u7387\u7684\u304b\u3064\u77ed\u6642\u9593\u3067\u68da\u5378\u304c\u7d42\u308f\u308b\u305f\u3081\u3001\u88fd\u54c1\u306e\u5165\u51fa\u5eab\u3078\u306e\u652f\u969c\u3092\u6700\u5c0f\u9650\u5ea6\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3082\u3057\u5009\u5eab\u90e8\u9580\u306e\u8cac\u4efb\u8005\u3084\u62c5\u5f53\u8005\u304c\u5171\u8b00\u3057\u3001\u68da\u5378\u306b\u304b\u307e\u3051\u3066\u88fd\u54c1\u3092\u904b\u3073\u51fa\u3057\u305f\u3089\u3069\u3046\u306a\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u4ed6\u90e8\u9580\u306e\u773c\u3092\u306f\u3070\u304b\u308b\u3053\u3068\u306a\u304f\u3001\u5171\u8b00\u4e0d\u6b63\u304c\u307e\u304b\u308a\u901a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u76f8\u4e92\u727d\u5236\u306b\u3088\u308b\u30ab\u30a6\u30f3\u30c8<\/strong><\/h4>\n<p>\u5b9f\u5730\u68da\u5378\u306f\u4e8c\u4eba\u4e00\u7d44\u304c\u539f\u5247\u3067\u3059\u3002\uff11\u4eba\u306f\u30ab\u30a6\u30f3\u30c8\u306e\u307f\u3001\u3082\u3046\uff11\u4eba\u306f\u8a18\u9332\u306e\u307f\u3092\u884c\u3044\u307e\u3059\u3002\u7d30\u304b\u3044\u4e8b\u3092\u3044\u3048\u3070\u3001\u304a\u4e92\u3044\u306b\u3042\u307e\u308a\u9762\u8b58\u306e\u306a\u3044\u4ed6\u90e8\u9580\u306e\u62c5\u5f53\u8005\u3067\u4e00\u7d44\u3092\u69cb\u6210\u3059\u308b\u3068\u3088\u3044\u3067\u3059\u3002\u9762\u8b58\u304c\u3042\u307e\u308a\u306a\u3044\u65b9\u304c\u3001\u5171\u8b00\u306b\u3044\u305f\u308b\u3053\u3068\u304c\u5c11\u306a\u3044\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u306f\u5b9f\u5730\u68da\u5378\u3092\u3057\u306a\u3044<\/strong><\/h4>\n<p>\u7d4c\u7406\u90e8\u9580\u306e\u62c5\u5f53\u8005\u306f\u3001\u5b9f\u5730\u68da\u5378\u306e\u30ab\u30a6\u30f3\u30c8\u306f\u884c\u3044\u307e\u305b\u3093\u3002\u306a\u305c\u306a\u3089\u3001\u88fd\u54c1\u306e\u5728\u5eab\u3092\u8abf\u6574\u3059\u308b\u4ed5\u8a33\u306e\u6295\u5165\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002\u732b\u306e\u624b\u3082\u501f\u308a\u305f\u3044\u5b9f\u5730\u68da\u5378\u3067\u3059\u304c\u3001\u7acb\u5834\u3084\u6a29\u9650\u306b\u3088\u3063\u3066\u3001\u5354\u529b\u306b\u3075\u3055\u308f\u3057\u304f\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\u3014\u3088\u308a\u6df1\u304f\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\uff31\uff06\uff21\u3015<\/strong><\/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:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -20px;\"><span style=\"color: #333399;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 15px; margin-top: -10px;\">\u5f53\u793e\u3067\u306f\u53d6\u6271\u88fd\u54c1\u304c\u591a\u3044\u305f\u3081\u3001\u7b2c\u4e09\u8005\u5009\u5eab\u306b\u3082\u88fd\u54c1\u306e\u4fdd\u7ba1\u3092\u59d4\u8a17\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u5730\u68da\u5378\u3082\u4fdd\u7ba1\u696d\u8005\u306b\u59d4\u8a17\u3057\u3066\u3001\u7d4c\u7406\u90e8\u9580\u304c\u68da\u5378\u306e\u7d50\u679c\u5831\u544a\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u3092\u5168\u9762\u7684\u306b\u4fe1\u7528\u3057\u3066\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd5c5c;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -20px;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd5c5c;\"><\/div>\n<p>\u7b2c\u4e09\u8005\u306e\u5009\u5eab\u306b\u4fdd\u7ba1\u3084\u5b9f\u5730\u68da\u5378\u3092\u59d4\u8a17\u3059\u308c\u3070\u3001\u76d7\u96e3\u3084\u7d1b\u5931\u306e\u30ea\u30b9\u30af\u304b\u3089\u89e3\u653e\u3055\u308c\u308b\u3068\u8003\u3048\u304c\u3061\u3067\u3059\u3002\u78ba\u304b\u306b\u4fdd\u7ba1\u6599\u3092\u6255\u3063\u3066\u3044\u308b\u304b\u3089\u3068\u3044\u3046\u7406\u5c48\u306f\u5206\u304b\u308a\u307e\u3059\u304c\u3001\u7b2c\u4e09\u8005\u5009\u5eab\u306b\u306f\u3001\u81ea\u793e\u3060\u3051\u3067\u306a\u304f\u69d8\u3005\u306a\u4f1a\u793e\u306e\u5546\u54c1\u3084\u88fd\u54c1\u3082\u4fdd\u7ba1\u3055\u308c\u3001\u3044\u308d\u3044\u308d\u306a\u95a2\u4fc2\u8005\u3082\u51fa\u5165\u308a\u3057\u307e\u3059\u3002\u5b9f\u5730\u68da\u5378\u3092\u3059\u308b\u306b\u3057\u3066\u3082\u3001\u81ea\u793e\u5009\u5eab\u3068\u7570\u306a\u308a\u3001\u90fd\u5408\u306e\u3088\u3044\u6642\u306b\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5b9f\u5730\u68da\u5378\u306f\u3067\u304d\u308b\u3060\u3051\u76f4\u63a5\u306b\u5b9f\u65bd\u3059\u308b\u304b\u3001\u305d\u308c\u304c\u56f0\u96e3\u306a\u3089\u7acb\u4f1a\u3067\u3082\u3088\u3044\u306e\u3067\u68da\u5378\u306b\u53c2\u52a0\u3057\u3066\u307b\u3057\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u306f\u3001\u7b2c\u4e09\u8005\u306b\u4fdd\u7ba1\u3092\u4efb\u305b\u305f\u307e\u307e\u306b\u305b\u305a\u3001\u81ea\u793e\u3068\u3057\u3066\u5e38\u306b\u8cc7\u7523\u306e\u4fdd\u5168\u306b\u6ce8\u610f\u3092\u6255\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u59ff\u52e2\u3092\u59d4\u8a17\u5148\u306b\u4f1d\u3048\u3001\u727d\u5236\u52b9\u679c\u3092\u751f\u307f\u51fa\u3059\u3053\u3068\u306b\u7e4b\u304c\u308b\u304b\u3089\u3067\u3059\u3002\u307e\u305f\u68da\u5378\u306e\u7d50\u679c\u3001\u5e33\u7c3f\u3088\u308a\u3082\u5b9f\u969b\u306e\u6709\u308a\u9ad8\u304c\u5c11\u306a\u3044\u3053\u3068\u304c\u5b9f\u969b\u306b\u767a\u751f\u3057\u3001\u539f\u56e0\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u5099\u3048\u3001\u4fdd\u7ba1\u5951\u7d04\u306b\u306f\u640d\u5931\u88dc\u511f\u6761\u9805\u3092\u4ed8\u3051\u52a0\u3048\u3066\u304a\u304f\u3053\u3068\u3082\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\uff08J-SOX\uff09\u3067\u3082\u4f1a\u793e\u306e\u8cc7\u7523\u306e\u4fdd\u5168\u3092\u3001\u91cd\u8981\u306a\u76ee\u7684\u306e\uff11\u3064\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u624b\u7d9a\u306e\u6574\u5099\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4ee5\u4e0b\u306b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; 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text-indent: -36px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u91d1\u878d\u5e81\uff08\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20191213_naibutousei\/1.pdf#page=31\" target=\"_blank\">\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<\/a>\u300d\uff08\u2160\uff11.\uff08\uff14\uff09\uff09 \u3088\u308a\u629c\u7c8b\u3002<\/span><\/p>\n<\/div>\n<strong>\u3000<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #b22222; border-radius: 5px; background-color: #ffffff;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #cc6e8a;\">\u25c6<\/span><strong>\u4eca\u56de\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8<\/strong><span style=\"color: #cc6e8a;\">\u25c6<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#b22222;\"><\/div>\n<ul>\n<li>\u30d6\u30e9\u30a4\u30f3\u30c9\u30ab\u30a6\u30f3\u30c8\u306e\u5b9f\u65bd\u3002<\/li>\n<li>\u4e8c\u4eba\u4e00\u7d44\u306b\u3088\u308b\u30ab\u30a6\u30f3\u30c8\u306e\u5b9f\u65bd\u3002<\/li>\n<li>\u68da\u5378\u306f\u8907\u6570\u90e8\u9580\u306e\u5354\u529b\u3067\u5b9f\u65bd\u3059\u308b\u3002<\/li>\n<li>\u7d4c\u7406\u90e8\u9580\u306f\u5b9f\u5730\u68da\u5378\u306e\u30ab\u30a6\u30f3\u30c8\u306f\u884c\u308f\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\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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