{"id":261044,"date":"2023-02-20T14:00:03","date_gmt":"2023-02-20T05:00:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261044"},"modified":"2023-02-20T14:00:03","modified_gmt":"2023-02-20T05:00:03","slug":"audit-report-213","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-213\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u9069\u7528\uff12\u5e74\u76ee\u306b\u898b\u3089\u308c\u305f\u5275\u610f\u5de5\u592b\u3068\u8ab2\u984c\u3092\u307e\u3068\u3081\u305f\u300cKAM\u306e\u7279\u5fb4\u7684\u306a\u4e8b\u4f8b\u3068\u8a18\u8f09\u306e\u30dd\u30a4\u30f3\u30c82022\u300d\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u30dc\u30a4\u30e9\u30fc\u30d7\u30ec\u30fc\u30c8\u5316\u306b\u3088\u308b\u76e3\u67fb\u54c1\u8cea\u306e\u4f4e\u4e0b\u306b\u3082\u8a00\u53ca\uff5e"},"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>\u9069\u7528\uff12\u5e74\u76ee\u306b\u898b\u3089\u308c\u305f\u5275\u610f\u5de5\u592b\u3068\u8ab2\u984c\u3092\u307e\u3068\u3081\u305f<br \/>\n\u300cKAM\u306e\u7279\u5fb4\u7684\u306a\u4e8b\u4f8b\u3068\u8a18\u8f09\u306e\u30dd\u30a4\u30f3\u30c82022\u300d\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u30dc\u30a4\u30e9\u30fc\u30d7\u30ec\u30fc\u30c8\u5316\u306b\u3088\u308b\u76e3\u67fb\u54c1\u8cea\u306e\u4f4e\u4e0b\u306b\u3082\u8a00\u53ca\uff5e<\/strong><\/h5>\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>2023\u5e74\uff12\u670817\u65e5\u3001\u91d1\u878d\u5e81\u306f\u3001\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u306e\u7279\u5fb4\u7684\u306a\u4e8b\u4f8b\u3068\u8a18\u8f09\u306e\u30dd\u30a4\u30f3\u30c82022\u300d\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/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\/r4\/sonota\/20230217\/20230217.html\" target=\"_blank\" rel=\"noopener\">\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u306e\u7279\u5fb4\u7684\u306a\u4e8b\u4f8b\u3068\u8a18\u8f09\u306e\u30dd\u30a4\u30f3\u30c82022\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300cKAM\u306e\u7279\u5fb4\u7684\u306a\u4e8b\u4f8b\u3068\u8a18\u8f09\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u3092\u516c\u8868\uff5e\u4eca\u5f8c\u306e\u66f4\u306a\u308b\u5b9f\u52d9\u306e\u5b9a\u7740\u3068\u6d78\u900f\u3092\u56f3\u308b\u305f\u3081\u306e\u8b70\u8ad6\u3092\u307e\u3068\u3081\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-179\/\" target=\"_blank\" rel=\"noopener\">2022\u5e74\uff13\u6708\uff14\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\uff08KAM\uff09\u306e\u7279\u5fb4\u7684\u306a\u4e8b\u4f8b\u3068\u8a18\u8f09\u306e\u30dd\u30a4\u30f3\u30c8\u300d<\/a>\u306b\u7d9a\u304f\u3082\u306e\u3067\u3042\u308a\u3001KAM\u306e\u8a18\u8f09\u306b\u95a2\u3059\u308b\u9069\u7528\uff12\u5e74\u76ee\u306b\u898b\u3089\u308c\u305f\u5275\u610f\u5de5\u592b\u3068\u8ab2\u984c\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u305f\u3082\u306e\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>\u5168\u4f53\u306761\u30da\u30fc\u30b8\u306b\u53ca\u3076\u3082\u306e\u3067\u3042\u308a\u3001\u591a\u304f\u306e\u4e8b\u4f8b\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u8ff0\u3079\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000KAM\u306e\u5c0e\u5165\u52b9\u679c\uff08\u4f01\u696d\u5074\u306e\u610f\u898b\uff09<\/strong><\/h4>\n<p>\u4f01\u696d\u5074\u306e\u610f\u898b\u3068\u3057\u3066\u6b21\u306e\u3082\u306e\u304c\u3042\u3063\u305f\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=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u4f1a\u8a08\u76e3\u67fb\u4e0a\u306e\u91cd\u8981\u306a\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3001\u7d4c\u7406\u90e8\u7b49\u306e\u95a2\u9023\u90e8\u7f72\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u55b6\u30ec\u30d9\u30eb\u306b\u304a\u3044\u3066\u3082\u3001\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u30fb\u5171\u6709\u3055\u308c\u305f\u305f\u3081\u3001\u30ea\u30b9\u30af\u306e\u68da\u5378\u3057\u306e\u6a5f\u4f1a\u306b\u306a\u3063\u305f\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6539\u3081\u3066\u76e3\u67fb\u306b\u95a2\u3059\u308b\u8b70\u8ad6\u3092\u898b\u76f4\u3059\u304d\u3063\u304b\u3051\u3068\u306a\u308a\u3001\u307e\u305f\u3001\u6ce8\u8a18\u306e\u4fc3\u9032\u306b\u3082\u7e4b\u304c\u3063\u305f\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u76e3\u67fb\u4eba\u304c\u3069\u3053\u306b\u4e8b\u696d\u4e0a\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u3068\u8003\u3048\u3066\u304a\u308a\u3001\u305d\u308c\u306b\u5bfe\u3057\u3001\u3069\u306e\u3088\u3046\u306a\u76e3\u67fb\u624b\u7d9a\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u306e\u304b\u7b49\u3001\u591a\u5c90\u306b\u308f\u305f\u308b\u6709\u7528\u306a\u60c5\u5831\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3042\u308b\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u76e3\u67fb\u4eba\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u5bc6\u306b\u306a\u3063\u305f\u3053\u3068\u306f\u3001\uff11\u3064\u306e\u5927\u304d\u306a\u6210\u679c\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000KAM\u306e\u5c0e\u5165\u52b9\u679c\uff08\u76e3\u67fb\u4eba\u5074\u306e\u610f\u898b\uff09<\/strong><\/h4>\n<p>\u76e3\u67fb\u4eba\u5074\u306e\u610f\u898b\u3068\u3057\u3066\u3001KAM\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001KAM\u3068\u3057\u3066\u9078\u5b9a\u3057\u305f\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u7279\u306b\u3057\u3063\u304b\u308a\u3068\u76e3\u67fb\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u76e3\u67fb\u54c1\u8cea\u306e\u5411\u4e0a\u3068\u3044\u3046\u610f\u5473\u3067\u3082\u52b9\u679c\u3092\u611f\u3058\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000KAM\u306e\u60c5\u5831\u4fa1\u5024\u306e\u5411\u4e0a<\/strong><\/h4>\n<p>\u52c9\u5f37\u4f1a\u3067\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u610f\u898b\u304c\u3042\u3063\u305f\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000KAM\u306e\u5236\u5ea6\u5c0e\u5165\u304b\u3089\uff12\u5e74\u304c\u7d4c\u904e\u3057\u3001\u30ec\u30d9\u30eb\u306e\u9ad8\u3044KAM\u306e\u4e8b\u4f8b\u304c\u5897\u3048\u3066\u304d\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u4e00\u65b9\u3001\u307e\u3060\u307e\u3060\u8a18\u8f09\u304c\u4e0d\u5341\u5206\u306a\u4e8b\u4f8b\u3082\u591a\u304f\u3042\u308a\u3001KAM\u306e\u8a18\u8f09\u306e\u30ec\u30d9\u30eb\u611f\u306b\u30d0\u30e9\u3064\u304d\u304c\u51fa\u3066\u304d\u3066\u3044\u308b\u3088\u3046\u306b\u611f\u3058\u308b\u3002<br \/>\n<strong>\u3000<\/strong>KAM\u306e\u8a18\u8f09\u304c\u4e0d\u5341\u5206\u306a\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u3001\u5e95\u4e0a\u3052\u304c\u5fc5\u8981\u3060\u3068\u611f\u3058\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6ce8\u8a18\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u3092\u305d\u306e\u307e\u307eKAM\u306b\u8a18\u8f09\u3057\u3066\u3082\u76e3\u67fb\u5831\u544a\u66f8\u306e\u60c5\u5831\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u306f\u7e4b\u304c\u3089\u306a\u3044\u3002<br \/>\n<strong>\u3000<\/strong>\u76e3\u67fb\u4eba\u72ec\u81ea\u306e\u8a00\u8449\u3067\u72ec\u81ea\u306e\u60c5\u5831\u3092\u76db\u308a\u8fbc\u3080\u3053\u3068\u304c\u60c5\u5831\u4fa1\u5024\u306e\u5411\u4e0a\u306b\u7e4b\u304c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u76e3\u67fb\u54c1\u8cea\u306e\u5411\u4e0a\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3082\u3001KAM\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u6ce8\u8a18\u306e\u518d\u63b2\u3084\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u306e\u30b3\u30d4\u30fc\uff06\u30da\u30fc\u30b9\u30c8\u306b\u3057\u3066\u3057\u307e\u3046\u3079\u304d\u3067\u306f\u306a\u3044\u3002<br \/>\n<strong>\u3000<\/strong>KAM\u306e\u672c\u6765\u306e\u5c0e\u5165\u76ee\u7684\u3092\u8e0f\u307e\u3048\u3066\u3001\u6295\u8cc7\u5bb6\u306b\u5bfe\u3057\u3066\u69d8\u3005\u306a\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3001\u6295\u8cc7\u5bb6\u306e\u6295\u8cc7\u610f\u601d\u6c7a\u5b9a\u306b\u8cc7\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u76e3\u67fb\u306e\u54c1\u8cea\u306e\u9ad8\u3055\u3092\u5e83\u304f\u8a8d\u77e5\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000KAM\u306e\u30dc\u30a4\u30e9\u30fc\u30d7\u30ec\u30fc\u30c8\u5316<\/strong><\/h4>\n<p>\u52c9\u5f37\u4f1a\u3067\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u610f\u898b\u304c\u3042\u3063\u305f\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u54c1\u8cea\u7ba1\u7406\u90e8\u9580\u304c\u3001\u4e8b\u6545\u304c\u8d77\u304d\u306a\u3044\u3088\u3046\u306b\u3068\u3070\u304b\u308a\u306b\u3001\u691c\u67fb\u7b49\u3067\u6307\u6458\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3068\u3059\u308b\u59ff\u52e2\u3084\u3001\u76e3\u67fb\u8cac\u4efb\u8005\u306b\u304a\u3044\u3066\u3082\u3001KAM\u3092\u901a\u3058\u3066\u76e3\u67fb\u5831\u544a\u66f8\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u4fa1\u5024\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u610f\u8b58\u3057\u306a\u3044\u5bfe\u5fdc\u3092\u3059\u308b\u3053\u3068\u304c\u3001\u30dc\u30a4\u30e9\u30fc\u30d7\u30ec\u30fc\u30c8\u5316\u30fb\u5f62\u9ab8\u5316\u306b\u7e4b\u304c\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u76e3\u67fb\u54c1\u8cea\u306e\u5f37\u5316\u306b\u3088\u308a\u3001\u3042\u308b\u7a0b\u5ea6\u306e\u30dc\u30a4\u30e9\u30fc\u30d7\u30ec\u30fc\u30c8\u5316\u306f\u4ed5\u65b9\u304c\u306a\u3044\u3068\u3044\u3046\u610f\u8b58\u3067\u306f\u306a\u304f\u3001\u30dc\u30a4\u30e9\u30fc\u30d7\u30ec\u30fc\u30c8\u5316\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u76e3\u67fb\u54c1\u8cea\u304c\u4e0b\u304c\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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#cd5c5c;\">\u2461<\/span>\u3000\u524d\u5e74\u5ea6\u304b\u3089\u306eKAM\u306e\u5909\u5316\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u7406\u7531\u3092\u542b\u3081\u3066\u8a18\u8f09\u3057\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u6ce8\u8a18\u306b\u8a18\u8f09\u306f\u306a\u3044\u304c\u3001\u8ca1\u52d9\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4e8b\u8c61\u3068\u3057\u3066KAM\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u4e8b\u4f8b\uff08\u30b5\u30a4\u30d0\u30fc\u653b\u6483\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u76e3\u67fb\u4e0a\u306e\u4e3b\u8981\u306a\u691c\u8a0e\u4e8b\u9805\u306e\u5185\u5bb9\u3067\u91cd\u8981\u306a\u4eee\u5b9a\u3092\u5217\u6319\u3057\u3001\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u3067\u624b\u7d9a\u5185\u5bb9\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u4e8b\u4f8b<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306a\u6307\u6458\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u4e8b\u696d\u74b0\u5883\u306e\u5909\u5316\uff08\u4e2d\u671f\u7d4c\u55b6\u8a08\u753b\u306e\u5909\u66f4\uff09\u3092\u8e0f\u307e\u3048\u305fKAM\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u540c\u4e00\u76e3\u67fb\u6cd5\u4eba\u5185\u306e\u5225\u696d\u7a2e\u306e\uff12\u793e\u306eKAM\u306e\u5185\u5bb9\u304c\u540c\u4e00\uff08\u5185\u5bb9\u53ca\u3073\u6c7a\u5b9a\u7406\u7531\uff09\u306e\u4e8b\u4f8b\uff08\u4f1a\u793e\u56fa\u6709\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u306f\u306a\u304f\u3001\u4e00\u822c\u7684\u306a\u8a18\u8f09\u304c\u76e3\u67fb\u6cd5\u4eba\u5185\u306e\u4e00\u90e8\u3067\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3068\u3057\u3066\u5171\u6709\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u540c\u4e00\u76e3\u67fb\u6cd5\u4eba\u5185\u306e\u5225\u696d\u7a2e\u306e\uff12\u793e\u306eKAM\u306e\u5185\u5bb9\u304c\u540c\u4e00\uff08\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\uff09\u306e\u4e8b\u4f8b\uff08\u76e3\u67fb\u4e0a\u306e\u5bfe\u5fdc\u306e\u8a18\u8f09\u304c\u4e00\u822c\u7684\u306a\u5185\u5bb9\u306b\u3068\u3069\u307e\u3063\u3066\u304a\u308a\u3001\u4e00\u822c\u7684\u306a\u8a18\u8f09\u304c\u76e3\u67fb\u6cd5\u4eba\u5185\u306e\u4e00\u90e8\u3067\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3068\u3057\u3066\u5171\u6709\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\u540c\u4e00\u4e8b\u696d\u5e74\u5ea6\u306e\u540c\u4e00\u4f01\u696d\u5185\u306e\u7570\u306a\u308b\u4e8b\u696d\u306b\u95a2\u3059\u308bKAM\u306e\u5185\u5bb9\u304c\u540c\u4e00\u306e\u4e8b\u4f8b\uff08\u8a18\u8f09\u5185\u5bb9\u306e\u4f7f\u3044\u307e\u308f\u3057\u304c\u8d77\u304d\u3066\u3044\u308b\u53ef\u80fd\u6027\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2464<\/span>\u3000KAM\u306e\u8a18\u8f09\u5185\u5bb9\u3068\u6ce8\u8a18\u304c\u4e0d\u4e00\u81f4\u306e\u4e8b\u4f8b\uff08KAM\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5e33\u7c3f\u6b8b\u9ad8\u304c\u524d\u5e74\u5ea6\u306e\u5e33\u7c3f\u6b8b\u9ad8\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6ce8\u8a18\u60c5\u5831\u3068KAM\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5e33\u7c3f\u6b8b\u9ad8\u304c\u4e0d\u4e00\u81f4\u3068\u306a\u3063\u3066\u3044\u308b\u4e8b\u4f8b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2465<\/span>\u3000\u5185\u90e8\u7d71\u5236\u5831\u544a\u66f8\u306e\u958b\u793a\u3059\u3079\u304d\u91cd\u8981\u306a\u4e0d\u5099\u306e\u8a18\u8f09\u3068\u306e\u6574\u5408\u6027\u306b\u95a2\u3059\u308b\u4e8b\u4f8b<\/p>\n<\/div>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300cKAM\u306e\u7279\u5fb4\u7684\u306a\u4e8b\u4f8b\u3068\u8a18\u8f09\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u3092\u516c\u8868\uff5e\u4eca\u5f8c\u306e\u66f4\u306a\u308b\u5b9f\u52d9\u306e\u5b9a\u7740\u3068\u6d78\u900f\u3092\u56f3\u308b\u305f\u3081\u306e\u8b70\u8ad6\u3092\u307e\u3068\u3081\u308b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-179\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u516c\u8868\u306e\u300c\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u4f8b\u300d\u306e\u6539\u5584\u72b6\u6cc1\u306b\u3064\u3044\u3066\u3082\u691c\u8a0e\u3055\u308c\u3066\u304a\u308a\u3001\u5f53\u671f\u306b\u304a\u3044\u3066\u3082\u3001KAM\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u6539\u5584\u304c\u898b\u3089\u308c\u3066\u3044\u306a\u3044\u306a\u3069\u306e\u6307\u6458\u304c\u3042\u308b\u3082\u306e\u304c\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        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