{"id":74148,"date":"2015-07-24T18:19:18","date_gmt":"2015-07-24T09:19:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=74148"},"modified":"2015-07-24T18:19:18","modified_gmt":"2015-07-24T09:19:18","slug":"audit-report-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-7\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u3088\u308a\u516c\u8868\u306e\u300c\u5e73\u621026\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u59d4\u54e1\u4f1a\u5e74\u6b21\u5831\u544a\u66f8\u300d\u3001\uff14\u3064\u306e\u91cd\u70b9\u7684\u5b9f\u65bd\u9805\u76ee\u306e\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\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\u3088\u308a\u516c\u8868\u306e\u300c\u5e73\u621026\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u59d4\u54e1\u4f1a\u5e74\u6b21\u5831\u544a\u66f8\u300d\u3001<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff14\u3064\u306e\u91cd\u70b9\u7684\u5b9f\u65bd\u9805\u76ee\u306e\u30ec\u30d3\u30e5\u30fc\u7d50\u679c\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>\u5e73\u621027\u5e74\uff16\u670824\u65e5\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\uff09\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306f\u3001\u300c\u5e73\u621026\u5e74\u5ea6 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\/>\n\u306a\u304a\u3001\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\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u306e\u898b\u7a4d\u308a\u306e\u76e3\u67fb\u306b\u95a2\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u4e8b\u9805\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u5831\u544a\u66f8\uff11\uff08\uff14\uff09\u2463\uff09\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u4f1a\u8a08<\/strong><\/span><\/h4>\n<p style=\"padding-left: 30px;\"><strong><span style=\"color: #b22222;\">\u25b7\u30dd\u30a4\u30f3\u30c8<\/span><\/strong><br \/>\n\u6e1b\u640d\u640d\u5931\u306e\u8a8d\u8b58\u306e\u5224\u5b9a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4e8b\u696d\u8a08\u753b\u306e\u5b9f\u73fe\u53ef\u80fd\u6027\u3001\u5408\u7406\u6027\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><strong><span style=\"color: #666699;\">\u3014\u4f8b\u3015<\/span><\/strong><br \/>\n\uff13\u671f\u9023\u7d9a\u3057\u3066\u55b6\u696d\u640d\u5931\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u4e8b\u696d\u90e8\u306e\u7fcc\u671f\u4ee5\u964d\u55b6\u696d\u9ed2\u5b57\u5316\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u305f\u4e8b\u696d\u8a08\u753b\u306e\u5408\u7406\u6027\u3092\u5341\u5206\u306b\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u4f8b<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523<\/strong><\/span><\/h4>\n<p style=\"padding-left: 30px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><br \/>\n\u5c06\u6765\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306e\u5408\u7406\u6027\u3084\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306e\u5408\u7406\u6027\u53ca\u3073\u91d1\u984d\u306e\u59a5\u5f53\u6027\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #666699;\"><strong>\u3014\u4f8b\u3015<\/strong><\/span><br \/>\n\u524d\u5e74\u5ea6\u306e\u4e8b\u696d\u8a08\u753b\u3068\u5b9f\u7e3e\u3068\u306e\u6bd4\u8f03\u691c\u8a0e\u3092\u5b9f\u65bd\u3057\u3066\u3044\u306a\u3044\u4f8b<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u6e1b\u640d<\/strong><\/span><\/h4>\n<p style=\"padding-left: 30px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><br \/>\n\u95a2\u4fc2\u4f1a\u793e\u682a\u5f0f\u306e\u5b9f\u8cea\u4fa1\u984d\u306e\u56de\u5fa9\u306e\u524d\u63d0\u3068\u306a\u308b\u5b9f\u884c\u53ef\u80fd\u3067\u5408\u7406\u7684\u306a\u4e8b\u696d\u8a08\u753b\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #666699;\"><strong>\u3014\u4f8b\u3015<\/strong><\/span><br \/>\n\u4eca\u5f8c\u306e\u65b0\u898f\u65bd\u8a2d\u306e\u958b\u8a2d\u3068\u4e8b\u696d\u8a08\u753b\u306e\u6570\u5024\u306e\u95a2\u9023\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u4f8b<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u6ede\u7559\u50b5\u6a29\uff08\u8cb8\u5012\u5f15\u5f53\u91d1\uff09<\/strong><\/span><\/h4>\n<p style=\"padding-left: 30px;\"><span style=\"color: #b22222;\"><strong>\u25b7\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><br \/>\n\u50b5\u6a29\u533a\u5206\u306e\u59a5\u5f53\u6027\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3014\u4f8b\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u58f2\u4e0a\u50b5\u6a29\u7b49\u306e\u5e74\u9f62\u8abf\u3079\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u6ede\u7559\u50b5\u6a29\u306b\u8a72\u5f53\u3059\u308b\u304b\u691c\u8a0e\u3055\u308c\u3066\u3044\u306a\u3044\u4f8b<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306e\u56de\u53ce\u53ef\u80fd\u6027\u306e\u691c\u8a0e\u306b\u5f53\u305f\u3063\u3066\u3001\u5f53\u8a72\u4f1a\u793e\u306e\u4e8b\u696d\u8a08\u753b\u3092\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u4f8b<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000IFIAR \u306e\u8abf\u67fb\u7d50\u679c<\/strong><\/h4>\n<p>\u76e3\u67fb\u76e3\u7763\u6a5f\u95a2\u56fd\u969b\u30d5\u30a9\u30fc\u30e9\u30e0\uff08\u4ee5\u4e0b\u300cIFIAR\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u4e16\u754c\u5404\u56fd\u30fb\u5730\u57df\u306e\u76e3\u67fb\u76e3\u7763\u6a5f\u95a2\u304b\u3089\u69cb\u6210\u3055\u308c\u305f\u7d44\u7e54\u3067\u3042\u308b\u3002<\/p>\n<p>IFIAR\u306f\u3001\u52a0\u76df\u3057\u3066\u3044\u308b\u76e3\u7763\u6a5f\u95a2\u304c\u76e3\u67fb\u696d\u52d9\u53ca\u3073\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u54c1\u8cea\u7ba1\u7406\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u691c\u67fb\u3067\u6307\u6458\u3057\u305f\u4e8b\u9805\u3092\u30012012\u5e74\u4ee5\u964d\u3001\u6bce\u5e74\u8abf\u67fb\u3057\u3066\u304a\u308a\u30012014\u5e74\u306e\u8abf\u67fb\u7d50\u679c\u30922015\u5e74\uff13\u6708\uff13\u65e5\u4ed8\u3051\u3067\u516c\u8868\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>IFIAR\u306b\u3088\u308b\u300c\u4e0a\u5834\u4f01\u696d\u306e\u76e3\u67fb\u696d\u52d9\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u306e\u9805\u76ee\u5225\u306e\u6307\u6458\u6570\u300d\u3067\u306f\u3001\u6b21\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u5831\u544a\u66f8\uff12\uff08\uff13\uff09\uff09\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:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u5185\u90e8\u7d71\u5236\u306e\u6709\u52b9\u6027\u8a55\u4fa1<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u8ca1\u52d9\u8af8\u8868\u306e\u9069\u5207\u6027<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u5206\u6790\u7684\u5b9f\u8a3c\u624b\u7d9a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2465<\/span>\u3000\u30b0\u30eb\u30fc\u30d7\u76e3\u67fb<\/p>\n<\/div>\n<p>\u516c\u6b63\u4fa1\u5024\u6e2c\u5b9a\u306f\u3001\u6307\u6458\u6570\u304c\u6700\u3082\u591a\u304b\u3063\u305f\u9805\u76ee\u3067\u3042\u308a\u3001\u516c\u6b63\u4fa1\u5024\u3092\u6e2c\u5b9a\u3059\u308b\u306b\u5f53\u305f\u308a\u7d4c\u55b6\u8005\u304c\u4f7f\u7528\u3057\u305f\u60c5\u5831\u306e\u6b63\u78ba\u6027\u3084\u7d4c\u55b6\u8005\u306e\u4eee\u5b9a\u306e\u5408\u7406\u6027\u3092\u76e3\u67fb\u4eba\u304c\u5341\u5206\u306b\u691c\u8a0e\u3057\u3066\u3044\u306a\u3044\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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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