{"id":233839,"date":"2021-07-21T10:12:42","date_gmt":"2021-07-21T01:12:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=233839"},"modified":"2021-08-19T14:08:17","modified_gmt":"2021-08-19T05:08:17","slug":"internal-control-article-38","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/internal-control-article-38\/","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\uff18\u56de\u3011\u300c\u727d\u5236\u3068\u4e88\u9632\u306e\u4ed5\u7d44\u307f\u306e\u9650\u754c\u3092\u8003\u3048\u308b\u300d\uff5e\u5171\u8b00\u3001\u975e\u5b9a\u578b\u7684\u306a\u53d6\u5f15\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u306e\u8efd\u8996\u7b49\u3078\u306e\u5bfe\u5fdc\uff5e"},"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\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u727d\u5236\u3068\u4e88\u9632\u306e\u4ed5\u7d44\u307f\u306e\u9650\u754c\u3092\u8003\u3048\u308b\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5171\u8b00\u3001\u975e\u5b9a\u578b\u7684\u306a\u53d6\u5f15\u3001\u7d4c\u55b6\u8005\u306b\u3088\u308b\u5185\u90e8\u7d71\u5236\u306e\u8efd\u8996\u7b49\u3078\u306e\u5bfe\u5fdc\uff5e<\/strong><\/h5>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-233854\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/07\/husei_taisei8-1.png\" alt=\"\" width=\"500\" height=\"452\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/husei_taisei8-1.png 987w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/07\/husei_taisei8-1-300x271.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"text-align: right;\">\u7c73\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u516c\u8a8d\u5185\u90e8\u76e3\u67fb\u4eba<br 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff11\u300b\u3000\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306e\u56fa\u6709\u306e\u9650\u754c<\/strong><\/h4>\n<p>\u8ca1\u52d9\u5831\u544a\u306e\u4fe1\u983c\u6027\u3092\u6a19\u699c\u3059\u308b\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u306b\u95a2\u3057\u3001\u8a73\u7d30\u3092\u5b9a\u3081\u3066\u3044\u308b\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=30\" 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\u4f01\u696d\u4f1a\u8a08\u5be9\u8b70\u4f1a\uff09\uff08\u4ee5\u4e0b\u300c\u5b9f\u65bd\u57fa\u6e96\u300d\u3068\u3044\u3046\uff09\u3092\u53c2\u7167\u3057\u3066\u307f\u308b\u3068\u3001\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u3068\u3044\u3046\u4ed5\u7d44\u307f\u304c\u6301\u3064\u56fa\u6709\u306e\u9650\u754c\u3092\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u307e\u3059\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:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 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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<p style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u5bfe\u7b56\u2460\u3011<\/strong><\/span><\/p>\n<p style=\"text-align: center; margin-bottom: 10px;\"><strong>\u5185\u90e8\u76e3\u67fb\u6a5f\u80fd\u3084\u81ea\u5df1\u70b9\u691c\u6d3b\u52d5\u3092\u5f37\u5316\u3059\u308b<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-bottom: 20px; margin-top: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u300a\uff13\u300b\u3000\u60f3\u5b9a\u3057\u306a\u3044\u7d44\u7e54\u5185\u5916\u306e\u74b0\u5883\u5909\u5316\u3084\u975e\u5b9a\u578b\u7684\u306a\u53d6\u5f15<\/strong><\/h4>\n<p>\u60f3\u5b9a\u3057\u306a\u3044\u7d44\u7e54\u5185\u5916\u306e\u74b0\u5883\u5909\u5316\u3084\u975e\u5b9a\u578b\u7684\u306a\u53d6\u5f15\u306b\u5bfe\u6297\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u7dca\u6025\u6642\u306e\u5b9a\u3081\u3092\u7528\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\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:#b22222;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u5bfe\u7b56\u2461\u3011<\/strong><\/span><\/p>\n<p style=\"text-align: center; margin-bottom: 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margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #b22222;\"><strong>\u3010\u5bfe\u7b56\u2462\u3011<\/strong><\/span><\/p>\n<p style=\"text-align: center; margin-bottom: 10px;\"><strong>\u77e5\u8b58\u30fb\u7d4c\u9a13\u3092\u6709\u3059\u308b\u8005\u306e\u914d\u7f6e<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: 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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>\u300c\u3008\u4e8b\u4f8b\u304b\u3089\u5b66\u3076\u3009\u4e0d\u6b63\u3092\u9632\u3050\u793e\u5185\u4f53\u5236\u306e\u4f5c\u308a\u65b9\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eba\u306f\u5143\u6765\u3001\u9593\u9055\u3046\u52d5\u7269\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u65e5\u5e38\u306e\u696d\u52d9\u306e\u306a\u304b\u3067\u8d77\u304d\u308b\u5224\u65ad\u306e\u8aa4\u308a\u3001\u4e0d\u6ce8\u610f\u306b\u3088\u308b\u4eba\u70ba\u7684\u306a\u30df\u30b9\u3084\u4e0d\u6b63\u306b\u5bfe\u3057\u3001\u727d\u5236\u3084\u4e88\u9632\u3092\u3059\u308b\u305f\u3081\u306b\u3001\u79c1\u305f\u3061\u306f\u3055\u307e\u3056\u307e\u306a\u4ed5\u7d44\u307f\u3084\u624b\u7d9a\u3092\u30c7\u30b6\u30a4\u30f3\u3057\u3066\u5468\u5230\u306b\u5099\u3048\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3042\u3089\u3086\u308b\u4ed5\u7d44\u307f\u3084\u624b\u7d9a\u306b\u306f\u3001\u5e38\u306b\u9650\u754c\u304c\u4f34\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u672c\u6765\u306e\u6a5f\u80fd\u304c\u6709\u52b9\u306b\u50cd\u304b\u305a\u3001\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u76ee\u7684\u3092\u5b8c\u5168\u306b\u9054\u6210\u3067\u304d\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u8d77\u3053\u308a\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":[654,114,316],"backnumber":[2105],"series":[770],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 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