{"id":2015,"date":"2022-10-21T09:00:00","date_gmt":"2022-10-21T00:00:00","guid":{"rendered":"https:\/\/biz.moneyforward.com\/ipo\/?p=2015"},"modified":"2025-12-02T17:57:48","modified_gmt":"2025-12-02T08:57:48","slug":"coso%e3%81%ae%e5%86%85%e9%83%a8%e7%b5%b1%e5%88%b6%e3%83%95%e3%83%ac%e3%83%bc%e3%83%a0%e3%83%af%e3%83%bc%e3%82%af%e3%81%a8%e3%81%af%ef%bc%9f%e8%a6%81%e7%b4%a0%e3%82%84%e5%8e%9f%e5%89%87%e3%83%bb","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/ipo\/basic\/2015\/","title":{"rendered":"COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\uff1f\u8981\u7d20\u3084\u539f\u5247\u30fb\u6d3b\u7528\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/ipo\/basic\/854\/\" data-internallinksmanager029f6b8e52c=\"397\" title=\"\u5185\u90e8\u7d71\u5236\">\u5185\u90e8\u7d71\u5236<\/a>\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u308b\u62c5\u5f53\u8005\u306f\u3001COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u53c2\u8003\u306b\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002COSO\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001\u696d\u7a2e\u5f62\u614b\u3092\u554f\u308f\u305a\u306b\u5185\u90e8\u7d71\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u6cbf\u3063\u3066\u5185\u90e8\u7d71\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3001\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u306e\u4fe1\u983c\u3082\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u69cb\u6210\u8981\u7d20\u3084\u57fa\u672c\u539f\u5247\u306b\u52a0\u3048\u3001\u6d3b\u7528\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/ipo\/templates\/3425\/?provider=ipo&provider_info=cv.2015.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2025\/12\/minibook_ipo_2015.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>COSO \u5185\u90e8\u7d71\u5236\u8a2d\u8a08\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff085 \u8981\u7d20\u5bfe\u5fdc\u7248\uff09<\/p>\n                    <p class=\"advads-templates-box-text\">COSO \u5185\u90e8\u7d71\u5236\u8a2d\u8a08\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff085 \u8981\u7d20\u5bfe\u5fdc\u7248\uff09\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>COSO\u3068\u306f<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_02-6.jpeg\" alt=\"COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\uff1f\u8981\u7d20\u3084\u539f\u5247\u30fb\u6d3b\u7528\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb\" width=\"999\" height=\"478\" class=\"alignleft size-full wp-image-2017\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_02-6.jpeg 999w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_02-6-300x144.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_02-6-768x367.jpeg 768w\" sizes=\"auto, (max-width: 999px) 100vw, 999px\" \/><\/p>\n<p>COSO\u3068\u306f\u3001\u30c8\u30ec\u30c3\u30c9\u30a6\u30a7\u30a4\u59d4\u54e1\u4f1a\u652f\u63f4\u7d44\u7e54\u59d4\u54e1\u4f1a\u3068\u3044\u3046\u7d44\u7e54\u306e\u3053\u3068\u3067\u3059\u3002\u6b63\u5f0f\u540d\u79f0\u306f\u300cThe Committee of Sponsoring Organizations\u300d\u3068\u3044\u3044\u3001\u982d\u6587\u5b57\u3092\u53d6\u3063\u3066COSO\u3068\u3044\u3044\u307e\u3059\u3002COSO\u306f\u30011985\u5e74\u306b\u300c\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u5168\u7c73\u59d4\u54e1\u4f1a\uff08\u30c8\u30ec\u30c3\u30c9\u30a6\u30a7\u30a4\u59d4\u54e1\u4f1a\uff09\u300d\u306e\u6d3b\u52d5\u3092\u652f\u63f4\u3059\u308b\u76ee\u7684\u3067\u8a2d\u7acb\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u80cc\u666f\u306b\u306f\u30011970\u5e74\u4ee3\u304b\u3089\u7d9a\u3044\u3066\u3044\u305f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44588\/\" data-internallinksmanager029f6b8e52c=\"412\" title=\"\u7c89\u98fe\u6c7a\u7b97\">\u7c89\u98fe\u6c7a\u7b97<\/a>\u3084\u4e0d\u6b63\u306a\u8ca1\u52d9\u5831\u544a\u554f\u984c\u304c\u793e\u4f1a\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_03-6.jpeg\" alt=\"COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\uff1f\u8981\u7d20\u3084\u539f\u5247\u30fb\u6d3b\u7528\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb\" width=\"1000\" height=\"667\" class=\"alignleft size-full wp-image-2018\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_03-6.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_03-6-300x200.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_03-6-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><br \/>\nCOSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\u3001\u7d44\u7e54\u304c\u3001\u5065\u5168\u306a\u610f\u601d\u6c7a\u5b9a\u304a\u3088\u3073\u7d44\u7e54\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\u3092\u652f\u3048\u308b\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u3092\u3001\u6709\u52b9\u304b\u3064\u52b9\u7387\u7684\u306b\u6574\u5099\u30fb\u904b\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u516c\u8868\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u4e16\u754c\u6a19\u6e96\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u65e5\u672c\u306e\u5185\u90e8\u7d71\u5236\u3082COSO\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u53c2\u8003\u306b\u6574\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305fCOSO\u3067\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u5b9a\u7fa9\u3092\u300c\u4e8b\u696d\u4f53\u306e<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/107\/\" data-internallinksmanager029f6b8e52c=\"383\" title=\"\u53d6\u7de0\u5f79\u4f1a\">\u53d6\u7de0\u5f79\u4f1a<\/a>\u3001\u7d4c\u55b6\u8005\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u69cb\u6210\u54e1\u306b\u3088\u3063\u3066\u5b9f\u884c\u3055\u308c\u3001\u696d\u52d9\u3001\u5831\u544a\u304a\u3088\u3073<a href=\"https:\/\/biz.moneyforward.com\/contract\/basic\/5083\/\" data-internallinksmanager029f6b8e52c=\"579\" title=\"\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\">\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9<\/a>\u306b\u95a2\u9023\u3059\u308b\u76ee\u7684\u306e\u9054\u6210\u306b\u95a2\u3057\u3066\u5408\u7406\u7684\u306a\u4fdd\u8a3c\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u6574\u5099\u3055\u308c\u305f\u3072\u3068\u3064\u306e\u30d7\u30ed\u30bb\u30b9\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2>COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e5\u8981\u7d2017\u539f\u5247<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_04-6.jpeg\" alt=\"COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\uff1f\u8981\u7d20\u3084\u539f\u5247\u30fb\u6d3b\u7528\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb\" width=\"1000\" height=\"355\" class=\"alignleft size-full wp-image-2019\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_04-6.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_04-6-300x107.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_04-6-768x273.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<p>COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3001\u4e8b\u696d\u4f53\u304c\u9054\u6210\u3059\u3079\u304d3\u3064\u306e\u76ee\u7684\u30685\u3064\u306e\u7d71\u5408\u3055\u308c\u305f\u8981\u7d20\u304b\u3089\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u5404\u69cb\u6210\u8981\u7d20\u306e\u57fa\u672c\u6982\u5ff5\u3092\u8868\u305917\u306e\u539f\u5247\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u76ee\u7684\u3068\u69cb\u6210\u8981\u7d20\u3001\u4e8b\u696d\u4f53\u306e\u7d44\u7e54\u69cb\u9020\u3068\u306e\u95a2\u4fc2\u306f\u7acb\u65b9\u4f53\u3067\u8868\u3059\u3053\u3068\u304c\u3067\u304d\u30013\u3064\u306e\u76ee\u7684\u3092\u5217\uff08\u7e26\u8ef8\uff09\u30015\u3064\u306e\u69cb\u6210\u8981\u7d20\u3092\u884c\uff08\u6a2a\u8ef8\uff09\u3001\u4e8b\u696d\u4f53\u306e\u7d44\u7e54\u69cb\u9020\u306f\u7acb\u65b9\u4f53\u306e\u8ef8\u3068\u3057\u3066\u8868\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/\u753b\u50cf1-1.jpg\" alt=\"COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\uff1f\u8981\u7d20\u3084\u539f\u5247\u30fb\u6d3b\u7528\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb\" width=\"1489\" height=\"837\" class=\"alignleft size-full wp-image-2022\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/\u753b\u50cf1-1.jpg 1489w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/\u753b\u50cf1-1-300x169.jpg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/\u753b\u50cf1-1-1024x576.jpg 1024w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/\u753b\u50cf1-1-768x432.jpg 768w\" sizes=\"auto, (max-width: 1489px) 100vw, 1489px\" \/><\/p>\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u4e8b\u696d\u4f53\u304c\u9069\u7528\u3059\u3079\u304d5\u3064\u306e\u69cb\u6210\u8981\u7d20\u306817\u306e\u57fa\u672c\u539f\u5247\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d71\u5236\u74b0\u5883<\/li>\n<li>\u30ea\u30b9\u30af\u8a55\u4fa1<\/li>\n<li>\u7d71\u5236\u6d3b\u52d5<\/li>\n<li>\u60c5\u5831\u3068\u4f1d\u9054<\/li>\n<li>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0<\/li>\n<\/ul>\n<h3>\u7d71\u5236\u74b0\u5883<\/h3>\n<p>\u7d71\u5236\u74b0\u5883\u3068\u306f\u3001\u7d44\u7e54\u5168\u4f53\u3067\u5185\u90e8\u7d71\u5236\u3092\u5b9f\u884c\u3059\u308b\u305f\u3081\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u69cb\u6210\u8981\u7d20\u3067\u3059\u3002\u7d71\u5236\u74b0\u5883\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u304a\u3088\u307c\u3059\u305f\u3081\u3001\u7d44\u7e54\u306e\u30c8\u30c3\u30d7\u3067\u3042\u308b\u53d6\u7de0\u5f79\u4f1a\u304a\u3088\u3073\u7d4c\u55b6\u8005\u306f\u3001\u7d44\u7e54\u306e\u76e3\u7763\u8cac\u4efb\u3092\u9042\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u3092\u5b9f\u884c\u3059\u308b\u305f\u3081\u306b\u3001\u8aa0\u5b9f\u6027\u3068\u502b\u7406\u611f\u306b\u5bfe\u3059\u308b\u30b3\u30e1\u30c3\u30c8\u30e1\u30f3\u30c8\u3092\u8868\u660e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d71\u5236\u74b0\u5883\u306e\u57fa\u672c\u539f\u5247\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u7d44\u7e54\u306f\u3001\u8aa0\u5b9f\u6027\u3068\u502b\u7406\u89b3\u306b\u5bfe\u3059\u308b\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3092\u8868\u660e\u3059\u308b\u3002<\/li>\n<li>\u53d6\u7de0\u5f79\u4f1a\u306f\u3001\u7d4c\u55b6\u8005\u304b\u3089\u72ec\u7acb\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8868\u660e\u3057\u3001\u304b\u3064\u3001\u5185\u90e8\u7d71\u5236\u306e\u6574\u5099\u304a\u3088\u3073\u904b\u7528\u72b6\u6cc1\u306b\u3064\u3044\u3066\u76e3\u7763\u3092\u884c\u3046\u3002<\/li>\n<li>\u7d4c\u55b6\u8005\u306f\u3001\u53d6\u7de0\u5f79\u4f1a\u306e\u76e3\u7763\u306e\u4e0b\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u7d44\u7e54\u69cb\u9020\u3001\u5831\u544a\u7d4c\u8def\u304a\u3088\u3073\u9069\u5207\u306a\u6a29\u9650\u3068\u8cac\u4efb\u3092\u78ba\u7acb\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u306b\u5408\u308f\u305b\u3066\u3001\u6709\u80fd\u306a\u500b\u4eba\u3092\u60f9\u304d\u3064\u3051\u3001\u80b2\u6210\u3057\u3001\u304b\u3064\u3001\u7dad\u6301\u3059\u308b\u3053\u3068\u306b\u5bfe\u3059\u308b\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u3092\u8868\u660e\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u5185\u90e8\u7d71\u5236\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u3092\u500b\u3005\u4eba\u306b\u6301\u305f\u305b\u308b\u3002<\/li>\n<\/ol>\n<h3>\u30ea\u30b9\u30af\u8a55\u4fa1<\/h3>\n<p>\u30ea\u30b9\u30af\u8a55\u4fa1\u3068\u306f\u3001\u30ea\u30b9\u30af\u306e\u8b58\u5225\u304a\u3088\u3073\u8a55\u4fa1\u3092\u884c\u3046\u305f\u3081\u306e\u69cb\u6210\u8981\u7d20\u3067\u3059\u3002\u5916\u90e8\u304a\u3088\u3073\u5185\u90e8\u304b\u3089\u767a\u751f\u3057\u305f\u30ea\u30b9\u30af\u306f\u3001\u8a55\u4fa1\u304a\u3088\u3073\u8b58\u5225\u3092\u884c\u3046\u305f\u3081\u306e\u30d7\u30ed\u30bb\u30b9\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3001\u76ee\u7684\u306e\u9054\u6210\u306b\u4e0d\u5229\u306a\u5f71\u97ff\u3092\u304a\u3088\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u307e\u305f\u7d4c\u55b6\u8005\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u6709\u52b9\u6027\u3092\u4f4e\u4e0b\u3055\u305b\u3046\u308b\u4e0d\u6b63\u306e\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u3082\u3001\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u57fa\u672c\u539f\u5247\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u306b\u95a2\u9023\u3059\u308b\u30ea\u30b9\u30af\u306e\u8b58\u5225\u3068\u8a55\u4fa1\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u5341\u5206\u306a\u660e\u78ba\u3055\u3092\u5099\u3048\u305f\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u3092\u660e\u793a\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u81ea\u3089\u306e\u76ee\u7684\u306e\u9054\u6210\u306b\u95a2\u9023\u3059\u308b\u4e8b\u696d\u4f53\u5168\u4f53\u306b\u308f\u305f\u308b\u30ea\u30b9\u30af\u3092\u8b58\u5225\u3057\u3001\u5f53\u8a72\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u306e\u4ed5\u65b9\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u3068\u3057\u3066\u30ea\u30b9\u30af\u3092\u5206\u6790\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u306e\u9054\u6210\u306b\u5bfe\u3059\u308b\u30ea\u30b9\u30af\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u3001\u4e0d\u6b63\u306e\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u304a\u3088\u307c\u3057\u3046\u308b\u5909\u5316\u3092\u8b58\u5225\u3057\u3001\u8a55\u4fa1\u3059\u308b\u3002<\/li>\n<\/ol>\n<h3>\u7d71\u5236\u6d3b\u52d5<\/h3>\n<p>\u7d71\u5236\u6d3b\u52d5\u3068\u306f\u3001\u4e0d\u6b63\u3084\u4e0d\u7965\u4e8b\u306e\u9632\u6b62\u3092\u76ee\u7684\u3068\u3057\u305f\u4ed5\u7d44\u307f\u3092\u69cb\u7bc9\u30fb\u5b9f\u884c\u3059\u308b\u305f\u3081\u306e\u8981\u7d20\u3067\u3059\u3002\u7d4c\u55b6\u8005\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u30ea\u30b9\u30af\u306e\u4e88\u9632\u30fb\u767a\u898b\u3092\u884c\u3046\u305f\u3081\u306b\u7d71\u5236\u6d3b\u52d5\u3092\u9078\u629e\u3057\u3001\u6574\u5099\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d71\u5236\u6d3b\u52d5\u306e\u57fa\u672c\u539f\u5247\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u306b\u5bfe\u3059\u308b\u30ea\u30b9\u30af\u3092\u8a31\u5bb9\u53ef\u80fd\u306a\u6c34\u6e96\u307e\u3067\u4f4e\u6e1b\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u7d71\u5236\u6d3b\u52d5\u3092\u9078\u629e\u3057\u3001\u6574\u5099\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u306e\u9054\u6210\u3092\u652f\u63f4\u3059\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u306b\u95a2\u3059\u308b\u5168\u822c\u7684\u7d71\u5236\u6d3b\u52d5\u3092\u9078\u629e\u3057\u3001\u6574\u5099\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u305f\u65b9\u91dd\u304a\u3088\u3073\u65b9\u91dd\u3092\u5b9f\u884c\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u3092\u3064\u3046\u3058\u3066\u3001\u7d71\u5236\u6d3b\u52d5\u3092\u5c55\u958b\u3059\u308b\u3002<\/li>\n<\/ol>\n<h3>\u60c5\u5831\u3068\u4f1d\u9054<\/h3>\n<p>\u60c5\u5831\u3068\u4f1d\u9054\u3068\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u300c\u60c5\u5831\u300d\u3092\u5229\u7528\u3057\u3001\u7d44\u7e54\u306e\u5185\u90e8\u30fb\u5916\u90e8\u3078\u6b63\u78ba\u306b\u300c\u4f1d\u9054\u300d\u3059\u308b\u305f\u3081\u306e\u69cb\u6210\u8981\u7d20\u3067\u3059\u3002\u5185\u90e8\u3078\u60c5\u5831\u4f1d\u9054\u3092\u884c\u3046\u969b\u306f\u3001\u7d4c\u55b6\u8005\u304b\u3089\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u3092\u7d44\u7e54\u5168\u4f53\u3078\u5e83\u3081\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3001\u5916\u90e8\u3078\u60c5\u5831\u4f1d\u9054\u3092\u884c\u3046\u969b\u306f\u5185\u90e8\u7d71\u5236\u304c\u6a5f\u80fd\u3059\u308b\u3088\u3046\u3001\u30d7\u30ed\u30bb\u30b9\u3092\u6574\u5099\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u60c5\u5831\u3068\u4f1d\u9054\u306e\u57fa\u672c\u539f\u5247\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u304c\u6a5f\u80fd\u3059\u308b\u3053\u3068\u3092\u652f\u63f4\u3059\u308b\u3001\u95a2\u9023\u6027\u306e\u3042\u308b\u8cea\u306e\u9ad8\u3044\u60c5\u5831\u3092\u5165\u624b\u307e\u305f\u306f\u4f5c\u6210\u3057\u3066\u5229\u7528\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u304c\u6a5f\u80fd\u3059\u308b\u3053\u3068\u3092\u652f\u63f4\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u3001\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u3068\u5185\u90e8\u7d71\u5236\u306b\u5bfe\u3059\u308b\u8cac\u4efb\u3092\u542b\u3080\u60c5\u5831\u3092\u7d44\u7e54\u5185\u90e8\u306b\u4f1d\u9054\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u304c\u6a5f\u80fd\u3059\u308b\u3053\u3068\u306b\u5f71\u97ff\u3092\u304a\u3088\u307c\u3059\u4e8b\u9805\u306b\u95a2\u3057\u3066\u3001\u5916\u90e8\u306e\u95a2\u4fc2\u8005\u3068\u306e\u9593\u3067\u306e\u60c5\u5831\u4f1d\u9054\u3092\u884c\u3046\u3002<\/li>\n<\/ol>\n<h3>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0<\/h3>\n<p>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3068\u306f\u3001\u5185\u90e8\u7d71\u5236\u306b\u304a\u3051\u308b5\u3064\u306e\u69cb\u6210\u8981\u7d20\u304c\u5b58\u5728\u3057\u3001\u6a5f\u80fd\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u8981\u7d20\u3067\u3059\u3002\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u6d3b\u52d5\u3067\u767a\u898b\u3057\u305f\u4e8b\u9805\u306f\u3001\u7d4c\u55b6\u8005\u304a\u3088\u3073\u53d6\u7de0\u5f79\u4f1a\u306b\u3088\u308a\u8a2d\u5b9a\u3055\u308c\u305f\u57fa\u6e96\u3067\u8a55\u4fa1\u3055\u308c\u3001\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u7d4c\u55b6\u8005\u304a\u3088\u3073\u53d6\u7de0\u5f79\u4f1a\u3078\u4f1d\u9054\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e\u57fa\u672c\u539f\u5247\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u7d44\u7e54\u306f\u3001\u5185\u90e8\u7d71\u5236\u306e\u69cb\u6210\u8981\u7d20\u304c\u5b58\u5728\u3057\u3001\u6a5f\u80fd\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u304b\u3081\u308b\u305f\u3081\u306b\u3001\u65e5\u5e38\u7684\u8a55\u4fa1\u307e\u305f\u306f\u72ec\u7acb\u7684\u8a55\u4fa1\u3092\u9078\u629e\u3057\u3001\u6574\u5099\u304a\u3088\u3073\u904b\u7528\u3059\u308b\u3002<\/li>\n<li>\u7d44\u7e54\u306f\u3001\u9069\u6642\u306b\u5185\u90e8\u7d71\u5236\u306e\u4e0d\u5099\u3092\u8a55\u4fa1\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u305d\u308c\u3092\u9069\u6642\u306b\u4e0a\u7d1a\u7d4c\u55b6\u8005\u304a\u3088\u3073\u53d6\u7de0\u5f79\u4f1a\u3092\u542b\u3080\u3001\u662f\u6b63\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u8cac\u4efb\u3092\u8ca0\u3046\u8005\u306b\u5bfe\u3057\u3066\u4f1d\u9054\u3059\u308b\u3002<\/li>\n<\/ol>\n<h2>COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_05-6.jpeg\" alt=\"COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\uff1f\u8981\u7d20\u3084\u539f\u5247\u30fb\u6d3b\u7528\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb\" width=\"1000\" height=\"549\" class=\"alignleft size-full wp-image-2020\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_05-6.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_05-6-300x165.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_05-6-768x422.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<p>COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5185\u90e8\u7d71\u5236\u306e\u8a2d\u8a08\u3084\u904b\u7528\u304c\u696d\u7a2e\u5f62\u614b\u3092\u554f\u308f\u305a\u884c\u3048\u308b<\/li>\n<li>\u5185\u90e8\u7d71\u5236\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u3059\u308b\u5ba2\u89b3\u7684\u306a\u8a3c\u660e\u306b\u306a\u308b<\/li>\n<\/ul>\n<h3>\u5185\u90e8\u7d71\u5236\u306e\u8a2d\u8a08\u3084\u904b\u7528\u304c\u696d\u7a2e\u5f62\u614b\u3092\u554f\u308f\u305a\u884c\u3048\u308b<\/h3>\n<p>COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u3001\u5185\u90e8\u7d71\u5236\u306e\u8a2d\u8a08\u3084\u904b\u7528\u30fb\u6574\u5099\u304c\u3001\u696d\u7a2e\u5f62\u614b\u3092\u554f\u308f\u305a\u8ab0\u3067\u3082\u884c\u3048\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3067\u306f\u3001\u4e8b\u696d\u4f53\u304c\u9054\u6210\u3059\u3079\u304d3\u3064\u306e\u76ee\u7684\u30685\u3064\u306e\u69cb\u6210\u8981\u7d20\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5185\u90e8\u7d71\u5236\u306b\u5fc5\u8981\u306a\u8981\u7d20\u3092\u6f0f\u308c\u306a\u304f\u30ab\u30d0\u30fc\u3067\u304d\u308b\u3053\u3068\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h3>\u5185\u90e8\u7d71\u5236\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u3059\u308b\u5ba2\u89b3\u7684\u306a\u8a3c\u660e\u306b\u306a\u308b<\/h3>\n<p>COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u306e\u5185\u90e8\u7d71\u5236\u304c\u6709\u52b9\u306b\u6a5f\u80fd\u3059\u308b\u5ba2\u89b3\u7684\u306a\u8a3c\u660e\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u4f01\u696d\u304c\u4e0a\u5834\u306e\u6e96\u5099\u3092\u9032\u3081\u308b\u3088\u3046\u306a\u62e1\u5927\u5c40\u9762\u3067\u306f\u3001\u5185\u90e8\u7d71\u5236\u306b\u3088\u308b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u5f37\u5316\u306b\u5ba2\u89b3\u6027\u3092\u3082\u305f\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3044\u3063\u305f\u969b\u306b\u3001\u4e16\u754c\u6a19\u6e96\u3067\u3042\u308bCOSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306b\u6cbf\u3063\u3066\u5185\u90e8\u7d71\u5236\u3092\u8a2d\u8a08\u30fb\u904b\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u3001\u682a\u4e3b\u3084\u53d6\u5f15\u5148\u306a\u3069\u306e\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u304b\u3089\u9ad8\u3044\u4fe1\u983c\u3092\u5f97\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6d3b\u7528\u4f8b<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_06-3.jpeg\" alt=\"COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3068\u306f\uff1f\u8981\u7d20\u3084\u539f\u5247\u30fb\u6d3b\u7528\u4f8b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u7d39\u4ecb\" width=\"1000\" height=\"667\" class=\"alignleft size-full wp-image-2021\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_06-3.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_06-3-300x200.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2022\/10\/2209_06-3-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/p>\n<p>\u6700\u5f8c\u306b\u3001COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306e\u6d3b\u7528\u4f8b\u3092\u3001\u4ee5\u4e0b\u306e5\u3064\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7d71\u5236\u74b0\u5883\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/li>\n<li>\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/li>\n<li>\u7d71\u5236\u6d3b\u52d5\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/li>\n<li>\u60c5\u5831\u3068\u4f1d\u9054\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/li>\n<li>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/li>\n<\/ul>\n<h3>\u7d71\u5236\u74b0\u5883\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p>\u7d71\u5236\u74b0\u5883\u3067\u306f\u3001\u7d44\u7e54\u5168\u4f53\u3067\u5185\u90e8\u7d71\u5236\u304c\u5b9f\u884c\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u8aa0\u5b9f\u6027\u3068\u502b\u7406\u89b3\u306b\u5bfe\u3059\u308b\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u304c\u8868\u660e\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3067\u3001\u5f93\u696d\u54e1\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u306b\u5bfe\u3059\u308b\u610f\u8b58\u306b\u5dee\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u3068\u3044\u3063\u305f\u4e8b\u4f8b\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d71\u5236\u74b0\u5883\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5f93\u696d\u54e1\u304c\u3088\u304f\u5229\u7528\u3059\u308b\u5834\u6240\u3078\u7d44\u7e54\u306e\u884c\u52d5\u898f\u7bc4\u3084\u7d4c\u55b6\u7406\u5ff5\u3092\u63b2\u793a\u3057\u3066\u304a\u304f\u307b\u304b\u3001\u7814\u4fee\u7b49\u3092\u3064\u3046\u3058\u3066\u5468\u77e5\u3055\u305b\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u30ea\u30b9\u30af\u8a55\u4fa1\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p>\u30ea\u30b9\u30af\u8a55\u4fa1\u3067\u306f\u3001\u30ea\u30b9\u30af\u306e\u8b58\u5225\u304a\u3088\u3073\u8a55\u4fa1\u304c\u884c\u3048\u306a\u3044\u3053\u3068\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u306b\u91cd\u5927\u306a\u5f71\u97ff\u3092\u304a\u3088\u307c\u3059\u304b\u3082\u3057\u308c\u306a\u3044\u3068\u306e\u8a8d\u8b58\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u76ee\u5148\u306e\u5229\u76ca\u306b\u3068\u3089\u308f\u308c\u3001\u4e0d\u7965\u4e8b\u3092\u8d77\u3053\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3063\u305f\u4e8b\u4f8b\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30ea\u30b9\u30af\u8a55\u4fa1\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u904e\u53bb\u306e\u4e8b\u4f8b\u3067\u898b\u3089\u308c\u305f\u3088\u3046\u306a\u904e\u3061\u3092\u72af\u3057\u3066\u3044\u306a\u3044\u304b\u6ce8\u610f\u6df1\u304f\u5185\u90e8\u76e3\u67fb\u3092\u884c\u3046\u307b\u304b\u3001\u30ea\u30b9\u30af\u306e\u7ba1\u7406\u4f53\u5236\u3092\u5b9a\u671f\u7684\u306b\u898b\u76f4\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7d71\u5236\u6d3b\u52d5\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p>\u7d71\u5236\u6d3b\u52d5\u3067\u306f\u3001\u4e0d\u6b63\u3084\u4e0d\u7965\u4e8b\u3092\u9632\u6b62\u3059\u308b\u4ed5\u7d44\u307f\u304c\u69cb\u7bc9\u30fb\u5b9f\u884c\u3067\u304d\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u304c\u5c0e\u5165\u3067\u304d\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u5f62\u9ab8\u5316\uff08\u627f\u8a8d\u306e\u30b9\u30bf\u30f3\u30d7\u30e9\u30ea\u30fc\u5316\u306a\u3069\uff09\u3057\u3066\u3057\u307e\u3044\u3001\u4e0d\u7965\u4e8b\u306b\u767a\u5c55\u3059\u308b\u4e8b\u4f8b\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d71\u5236\u6d3b\u52d5\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u30b7\u30b9\u30c6\u30e0\u3084ERP\u3068\u3044\u3063\u305f\u6700\u65b0\u306e\u30c6\u30af\u30ce\u30ed\u30b8\u30fc\u3092\u5c0e\u5165\u3059\u308b\u307b\u304b\u3001\u627f\u8a8d\u8005\u3092\u5b9a\u671f\u7684\u306b\u5909\u66f4\u3059\u308b\u3068\u3044\u3063\u305f\u65b9\u6cd5\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h3>\u60c5\u5831\u3068\u4f1d\u9054\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p>\u60c5\u5831\u3068\u4f1d\u9054\u3067\u306f\u3001\u5185\u90e8\u7d71\u5236\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306e\u53ce\u96c6\u3084\u3001\u9069\u5207\u306a\u4f1d\u9054\u304c\u884c\u3048\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u60c5\u5831\u306e\u53ce\u96c6\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u696d\u52d9\u306b\u652f\u969c\u3092\u304d\u305f\u3057\u3066\u3057\u307e\u3046\u4e8b\u4f8b\u3084\u3001\u9069\u5207\u306a\u4f1d\u9054\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u3001\u5916\u90e8\u3078\u306e\u60c5\u5831\u6f0f\u3048\u3044\u306b\u767a\u5c55\u3059\u308b\u4e8b\u4f8b\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u60c5\u5831\u3068\u4f1d\u9054\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7d44\u7e54\u5185\u3067\u60c5\u5831\u53ce\u96c6\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3084\u3001\u60c5\u5831\u4f1d\u9054\u306b\u95a2\u3059\u308b\u793e\u5185\u306e\u30d7\u30ed\u30bb\u30b9\u3092\u5b9a\u671f\u7684\u306b\u78ba\u8a8d\u3057\u3066\u3001\u6574\u5099\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306b\u554f\u984c\u304c\u3042\u308b\u5834\u5408<\/h3>\n<p>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u3067\u306f\u3001\u5185\u90e8\u7d71\u5236\u306b\u304a\u3051\u308b5\u3064\u306e\u69cb\u6210\u8981\u7d20\u304c\u5b58\u5728\u3057\u3001\u6a5f\u80fd\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3067\u304d\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u306e\u4e0d\u5099\u306b\u5bfe\u3059\u308b\u8a55\u4fa1\u3084\u662f\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u4ee4\u9055\u53cd\u3084\u4e0d\u7965\u4e8b\u304c\u518d\u767a\u3057\u3066\u3057\u307e\u3046\u4e8b\u4f8b\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5185\u90e8\u76e3\u67fb\u3092\u5f37\u5316\u3059\u308b\u307b\u304b\u3001\u7b2c\u4e09\u8005\uff08\u76e3\u67fb\u6cd5\u4eba\u7b49\uff09\u304b\u3089\u7d44\u7e54\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u4f53\u5236\u3092\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u65b9\u6cd5\u304c\u6709\u52b9\u3067\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u696d\u7a2e\u5f62\u614b\u3067\u3082\u5185\u90e8\u7d71\u5236\u304c\u69cb\u7bc9\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u76ee\u7684\u3084\u69cb\u6210\u8981\u7d20\u3001\u57fa\u672c\u539f\u5247\u304c\u4f5c\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u62e1\u5927\u5c40\u9762\u3067\u5f93\u696d\u54e1\u6570\u304c\u591a\u304f\u306a\u3063\u3066\u304d\u305f\u4f01\u696d\u3084\u4e0a\u5834\u5be9\u67fb\u3092\u53d7\u3051\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u7279\u306b\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3092\u5f37\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3057\u3066\u4e0d\u6b63\u3084\u4e0d\u7965\u4e8b\u304c\u8d77\u3053\u3089\u306a\u3044\u74b0\u5883\u3092\u6574\u5099\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5185\u90e8\u7d71\u5236\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u308b\u62c5\u5f53\u8005\u306f\u3001COSO\u306e\u5185\u90e8\u7d71\u5236\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u53c2\u8003\u306b\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002COSO\u306e\u30d5\u30ec\u30fc\u30e0\u30ef\u30fc\u30af\u3092\u6d3b\u7528\u3059\u308c\u3070\u3001\u696d\u7a2e\u5f62\u614b\u3092\u554f\u308f\u305a\u306b\u5185\u90e8\u7d71\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u30d5\u30ec\u30fc\u30e0 [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":2185,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[44],"tags":[9],"class_list":["post-2015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-internal-management","tag-internal-control_ad"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/posts\/2015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/comments?post=2015"}],"version-history":[{"count":12,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/posts\/2015\/revisions"}],"predecessor-version":[{"id":13668,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/posts\/2015\/revisions\/13668"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/media\/2185"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/media?parent=2015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/categories?post=2015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/ipo\/wp-json\/wp\/v2\/tags?post=2015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}