{"id":4146,"date":"2023-07-10T09:34:22","date_gmt":"2023-07-10T00:34:22","guid":{"rendered":"https:\/\/biz.moneyforward.com\/ipo\/?p=4146"},"modified":"2024-07-12T14:50:46","modified_gmt":"2024-07-12T05:50:46","slug":"sox%e6%b3%95%e3%81%a8%e3%81%af%ef%bc%9f%e5%88%b6%e5%ae%9a%e3%81%95%e3%82%8c%e3%81%9f%e8%83%8c%e6%99%af%e3%82%84%e5%86%85%e9%83%a8%e7%b5%b1%e5%88%b6%e5%a0%b1%e5%91%8a%e5%88%b6%e5%ba%a6%e3%81%a8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/ipo\/basic\/4146\/","title":{"rendered":"SOX\u6cd5\u3068\u306f\uff1f\u5236\u5b9a\u3055\u308c\u305f\u80cc\u666f\u3084\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u3068\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>SOX\u6cd5\u3068\u306f\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u4e0d\u6b63\u884c\u70ba\u3084\u4e0d\u900f\u660e\u306a\u6c7a\u7b97\u5831\u544a\u306a\u3069\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u5236\u5b9a\u3055\u308c\u305f\u6cd5\u5f8b\u306e\u3053\u3068\u3092\u6307\u3059\u8a00\u8449\u3067\u3059\u3002J-SOX\u6cd5\u306fSOX\u6cd5\u3068\u57fa\u672c\u7684\u306b\u540c\u3058\u3067\u3059\u304c\u3001\u65e5\u672c\u306b\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u6539\u5584\u3055\u308c\u305f\u6cd5\u5f8b\u3067\u3059\u3002SOX\u6cd5\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u793e\u306e\u4f1a\u8a08\u4e8b\u60c5\u306e\u6b63\u5f53\u6027\u3092\u4e16\u9593\u306b\u30a2\u30d4\u30fc\u30eb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001SOX\u6cd5\u306e\u6982\u8981\u3084\u5236\u5b9a\u3055\u308c\u305f\u80cc\u666f\u3092\u89e3\u8aac\u3057\u305f\u3046\u3048\u3067\u3001J-SOX\u6cd5\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac\u3057\u307e\u3059\u30022024\u5e74\u306b\u65b0\u305f\u306b\u9069\u7528\u3055\u308c\u308b\u6539\u8a02\u30dd\u30a4\u30f3\u30c8\u3082\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001SOX\u6cd5\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u305f\u3044\u65b9\u306f\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n 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alt=\"SOX\u6cd5\u3068\u306f\uff1f\u5236\u5b9a\u3055\u308c\u305f\u80cc\u666f\u3084\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u3068\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\" width=\"1000\" height=\"667\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/02-4.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/02-4-300x200.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/02-4-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><br \/>\nSOX\u6cd5\u306f\u30a2\u30e1\u30ea\u30ab\u3067\u4f5c\u3089\u308c\u305f\u6cd5\u5f8b\u3067\u3001\u4f01\u696d\u304c\u4e0d\u9069\u5207\u306a\u4f1a\u8a08\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3092\u9632\u3050\u6cd5\u5f8b\u3067\u3059\u3002\u6cd5\u6848\u3092\u63d0\u51fa\u3057\u305f\u30dd\u30fc\u30eb\u30fb\u30b5\u30fc\u30d9\u30f3\u30b9\uff08Paul Sarbanes\uff09\u3068\u30de\u30a4\u30b1\u30eb\u30fbG\u30fb\u30aa\u30af\u30b9\u30ea\u30fc\uff08Michael G.Oxley\uff09\u8b70\u54e1\u306e\u540d\u524d\u304c\u7531\u6765\u3067\u3059\u3002<\/p>\n<p>\u6b63\u5f0f\u306a\u540d\u524d\u306f\u300cPublic Company Accounting Reform and Investor Protection Act of 2002\uff1a\u4e0a\u5834<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/89\/\" data-internallinksmanager029f6b8e52c=\"267\" title=\"\u4f01\u696d\u4f1a\u8a08\">\u4f01\u696d\u4f1a\u8a08<\/a>\u6539\u9769\u304a\u3088\u3073\u6295\u8cc7\u5bb6\u4fdd\u8b77\u6cd5\u300d\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/ipo\/basic\/854\/\" data-internallinksmanager029f6b8e52c=\"397\" 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class=\"alignnone size-full wp-image-4151\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/05-2.jpeg\" alt=\"SOX\u6cd5\u3068\u306f\uff1f\u5236\u5b9a\u3055\u308c\u305f\u80cc\u666f\u3084\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u3068\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\" width=\"1000\" height=\"667\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/05-2.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/05-2-300x200.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/05-2-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><br 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src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/06-2.jpeg\" alt=\"SOX\u6cd5\u3068\u306f\uff1f\u5236\u5b9a\u3055\u308c\u305f\u80cc\u666f\u3084\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u3068\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\" width=\"1000\" height=\"667\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/06-2.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/06-2-300x200.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/06-2-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><br 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loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4153\" src=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/07-2.jpeg\" alt=\"SOX\u6cd5\u3068\u306f\uff1f\u5236\u5b9a\u3055\u308c\u305f\u80cc\u666f\u3084\u5185\u90e8\u7d71\u5236\u5831\u544a\u5236\u5ea6\u3068\u306e\u9055\u3044\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\" width=\"1000\" height=\"667\" srcset=\"https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/07-2.jpeg 1000w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/07-2-300x200.jpeg 300w, https:\/\/biz.moneyforward.com\/ipo\/wp-content\/uploads\/2023\/07\/07-2-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><br 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