{"id":648,"date":"2014-10-01T12:00:00","date_gmt":"2014-10-01T03:00:00","guid":{"rendered":"http:\/?p=648"},"modified":"2026-06-18T14:14:09","modified_gmt":"2026-06-18T05:14:09","slug":"vol-4{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}e5{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b26dc8d4}b9{da515eb896fb65752fba3cf814d24060a3b68c531684e310ee7ab1b3b2","status":"publish","type":"post","link":"https:\/\/www.jaga-network.org\/?p=648","title":{"rendered":"vol.4\u5e73\u621027\u5e74\u6b21\u4f1a\u8a08\u691c\u67fb\u306e\u57fa\u672c\u65b9\u91dd"},"content":{"rendered":"<p>\u3000\u4f1a\u8a08\u691c\u67fb\u9662\u306f\u5e73\u621026\u5e749\u67089\u65e5\u300c\u5e73\u621027\u5e74\u6b21\u4f1a\u8a08\u691c\u67fb\u306e\u57fa\u672c\u65b9\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u57fa\u672c\u65b9\u91dd\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002<br \/>\n      <br \/>\n      <a href=\"http:\/\/www.jbaudit.go.jp\/effort\/operation\/pdf\/h27kihon.pdf\">\u5e73\u621027\u5e74\u6b21\u4f1a\u8a08\u691c\u67fb\u306e\u57fa\u672c\u65b9\u91dd\uff1cPDF\uff1e<\/a><\/p>\n<p>      \u3000\u4f1a\u8a08\u691c\u67fb\u9662\u3067\u306f\u3001\u3053\u306e\u57fa\u672c\u65b9\u91dd\u306b\u57fa\u3065\u3044\u3066\u5404\u691c\u67fb\u8ab2\u5225\u306b\u691c\u67fb\u8a08\u753b\u3092\u7acb\u6848\u3057\u3001\u5e73\u621026\u5e7410\u6708\u304b\u30891\u5e74\u9593\u306e\u691c\u67fb\u3092\u5b9f\u65bd\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n      \u3000<br \/>\n      \u3000\u57fa\u672c\u65b9\u91dd\u306f\u3001\u4f1a\u8a08\u691c\u67fb\u306e\u57fa\u672c\u7684\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u3053\u3068\u3084\u3001\u61b2\u6cd5\u53ca\u3073\u4f1a\u8a08\u691c\u67fb\u9662\u6cd5\u306b\u57fa\u3065\u3044\u3066\u5b9f\u65bd\u3055\u308c\u308b\u4f1a\u8a08\u691c\u67fb\u306f\u5b89\u5b9a\u7684\u3001\u7d99\u7d9a\u7684\u306b\u5b9f\u65bd\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u6bce\u5e74\u5927\u5e45\u306a\u5909\u66f4\u306f\u306a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<br \/>\n      \u3000\u3057\u304b\u3057\u30014\u5e74\u524d\u306e\u5e73\u621023\u5e74\u6b21\u306e\u57fa\u672c\u65b9\u91dd\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u3053\u30533\u5e74\u9593\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5909\u9077\u3084\u7279\u5fb4\u304c\u307f\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>      \u3000\u307e\u305a\u3001\u5192\u982d\u306e\u66f8\u304d\u51fa\u3057\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u57fa\u672c\u65b9\u91dd\u304c\u56fd\u6c11\u306b\u5411\u3051\u3066\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u3068\u3057\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u5ff5\u982d\u306b\u3001\u56fd\u6c11\u306b\u5411\u3051\u3066\u306e\u6b21\u5e74\u6b21\u306e\u4f1a\u8a08\u691c\u67fb\u306e\u30b9\u30bf\u30fc\u30c8\u5ba3\u8a00\u3068\u3082\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\n      \u3000<\/p>\n<p>      <!-- \t\t@page { margin: 2cm } \t\tP { margin-bottom: 0.21cm } \t--><\/p>\n<p>\u3000\u300c\uff12\u3000\u793e\u4f1a\u7d4c\u6e08\u306e\u52d5\u5411\u7b49\u3068\u4f1a\u8a08\u691c\u67fb\u9662\u3092\u3081\u3050\u308b\u72b6\u6cc1\u300d\u306e\u8a18\u8f09\u3067\u306f\u3001\u5e73\u621024\u5e74\u6b21\u304b\u3089\u6771\u65e5\u672c\u5927\u9707\u707d\u304c\u5927\u304d\u304f\u8a8d\u8b58\u3055\u308c\u3001\u5fa9\u65e7\u30fb\u5fa9\u8208\u306b\u8cc7\u3059\u308b\u4f1a\u8a08\u691c\u67fb\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u304f\u65b9\u91dd\u304c\u6253\u3061\u51fa\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\n        <\/p>\n<p>\u3000\u300c\uff13\u3000\u4f1a\u8a08\u691c\u67fb\u306e\u57fa\u672c\u65b9\u91dd\u300d\u306e\u300c\uff08\uff11\uff09\u91cd\u70b9\u7684\u306a\u691c\u67fb\u300d\u306b\u63b2\u8a18\u3055\u308c\u3066\u3044\u308b\u91cd\u70b9\u691c\u67fb\u5bfe\u8c61\u3068\u3059\u308b\u65bd\u7b56\u5206\u91ce\u306b\u306f\u6bce\u5e74\u5927\u304d\u306a\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u4f1a\u8a08\u691c\u67fb\u304c\u56fd\u306e\u91cd\u8981\u65bd\u7b56\u3092\u5e45\u5e83\u304f\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002\n        <\/p>\n<p>\n        <\/p>\n<p>\u3000\u300c\uff08\uff12\uff09\u591a\u89d2\u7684\u306a\u89b3\u70b9\u304b\u3089\u306e\u691c\u67fb\u300d\u306b\u8a18\u8f09\u306e\u691c\u67fb\u306e\u5404\u89b3\u70b9\u306f\u3001\u4f1a\u8a08\u691c\u67fb\u9662\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u3001\u5e74\u6b21\u3054\u3068\u306b\u5909\u66f4\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3044\u304f\u3064\u304b\u306e\u70b9\u3067\u4f1a\u8a08\u691c\u67fb\u306e\u6226\u7565\u7684\u306a\u5074\u9762\u304c\u6253\u3061\u51fa\u3055\u308c\u3066\u304d\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3000\u4f8b\u3048\u3070\u3001\u6b63\u78ba\u6027\u30fb\u5408\u898f\u6027\u306e\u89b3\u70b9\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u3067\u306f\u3001\u691c\u67fb\u5bfe\u8c61\u6a5f\u95a2\u306e\u5185\u90e8\u7d71\u5236\u304c\u672a\u3060\u6709\u52b9\u306b\u6a5f\u80fd\u3057\u3066\u306a\u3044\u72b6\u6cc1\u3068\u305d\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u5bfe\u3059\u308b\u4f1a\u8a08\u691c\u67fb\u9662\u306e\u5bfe\u5fdc\u65b9\u91dd\u304c\u660e\u8a18\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3000\u307e\u305f\u3001\u653f\u5e9c\u306b\u304a\u3044\u3066\u6574\u5099\u30fb\u5f37\u5316\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u69d8\u3005\u306a\u8a55\u4fa1\u5236\u5ea6\u3084\u30c1\u30a7\u30c3\u30af\u6a5f\u80fd\u306b\u7559\u610f\u3059\u308b\u3053\u3068\u3084\u3001\u518d\u767a\u9632\u6b62\u306e\u91cd\u8981\u6027\u3001\u305d\u306e\u305f\u3081\u306e\u5236\u5ea6\u6539\u9769\u4fc3\u9032\u3092\u5ff5\u982d\u306b\u691c\u67fb\u3059\u308b\u3053\u3068\u304c\u5f37\u8abf\u3055\u308c\u3066\u304d\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\n          \u3000\u305d\u3057\u3066\u3001\u540c\u3058\u304f\u653f\u5e9c\u306b\u304a\u3044\u3066\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u516c\u4f1a\u8a08\u6539\u9769\u306b\u3088\u308a\u660e\u3089\u304b\u3068\u306a\u3063\u305f\u767a\u751f\u4e3b\u7fa9\u7b49\u306b\u57fa\u3065\u304f\u8ca1\u52d9\u60c5\u5831\u3092\u4f1a\u8a08\u691c\u67fb\u306b\u304a\u3044\u3066\u3082\u6d3b\u7528\u3059\u308b\u65b9\u91dd\u304c\u65b0\u305f\u306b\u6253\u3061\u51fa\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u56fd\u3067\u306f\u56fd\u306e\u8ca1\u52d9\u66f8\u985e\u7b49\u3084\u653f\u7b56\u5225\u30b3\u30b9\u30c8\u60c5\u5831\u306e\u6d3b\u7528\u306b\u3064\u3044\u3066\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u3067\u3082\u7d71\u4e00\u5316\u304c\u9032\u3081\u3089\u308c\u308b\u65b0\u305f\u306a\u516c\u4f1a\u8a08\u60c5\u5831\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6d3b\u7528\u304c\u8b70\u8ad6\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f1a\u8a08\u691c\u67fb\u9662\u306b\u304a\u3051\u308b\u8ca1\u52d9\u60c5\u5831\u306e\u6d3b\u7528\u306f\u3001\u56fd\u4f1a\u3084\u5730\u65b9\u8b70\u4f1a\u3001\u76e3\u67fb\u59d4\u54e1\u76e3\u67fb\u3084\u5185\u90e8\u76e3\u67fb\u6a5f\u95a2\u306a\u3069\u306b\u304a\u3044\u3066\u3082\u53c2\u8003\u306b\u306a\u308b\u53d6\u7d44\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\n        <\/p>\n<p>\n        <\/p>\n<p>\n          \u3000\u300c\uff14\u3000\u7684\u78ba\u306a\u691c\u67fb\u8a08\u753b\u306e\u7b56\u5b9a\u300d\u306b\u304a\u3044\u3066\u3001\u300c\u691c\u67fb\u306b\u5f53\u305f\u3063\u3066\u91cd\u70b9\u7684\u306b\u53d6\u308a\u7d44\u3080\u3079\u304d\u4e8b\u9805\u3092\u691c\u67fb\u4e0a\u306e\u91cd\u70b9\u4e8b\u9805\u3068\u3057\u3066\u8a2d\u5b9a\u3059\u308b\u300d\u3068\u3042\u308a\u307e\u3059\u3002\u5404\u691c\u67fb\u8ab2\u5225\u306b\u7acb\u6848\u3055\u308c\u308b\u691c\u67fb\u8a08\u753b\u306e\u5185\u5bb9\u3084\u3001\u4f55\u304c\u691c\u67fb\u4e0a\u306e\u91cd\u70b9\u4e8b\u9805\u3068\u3057\u3066\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\n        <\/p>\n<p>\n          \u3000\u691c\u67fb\u8a08\u753b\u3092\u4e8b\u524d\u306b\u660e\u3089\u304b\u306b\u3057\u306a\u3044\u3053\u3068\u3067\u4f1a\u8a08\u691c\u67fb\u306e\u6709\u52b9\u6027\u3092\u9ad8\u3081\u308b\u9762\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u304c\u3001\u8af8\u5916\u56fd\u306e\u4f1a\u8a08\u691c\u67fb\u9662\u3067\u306e\u4e3b\u8981\u306a\u691c\u67fb\u30c6\u30fc\u30de\u306e\u4e8b\u524d\u516c\u8868\u306e\u72b6\u6cc1\u3084\u3001\u4eca\u5e74\u6b21\u306e\u4f1a\u8a08\u691c\u67fb\u306e\u91cd\u70b9\u4e8b\u9805\u7b49\u3092\u4e8b\u524d\u516c\u8868\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u691c\u67fb\u306e\u900f\u660e\u6027\u78ba\u4fdd\u3084\u727d\u5236\u52b9\u679c\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u691c\u8a0e\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002\n        <\/p>\n<p style=\"margin:30px 0px 10px 0px;text-align:right\">\u30b3\u30fc\u30ca\u30fc\u7de8\u96c6\u62c5\u5f53\uff1a\u67f4\u3000\u5065\u6b21<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3000\u4f1a\u8a08\u691c\u67fb\u9662\u306f\u5e73\u621026\u5e749\u67089\u65e5\u300c\u5e73\u621027\u5e74\u6b21\u4f1a\u8a08\u691c\u67fb\u306e\u57fa\u672c\u65b9\u91dd\u300d\uff08\u4ee5\u4e0b\u3001\u57fa\u672c\u65b9\u91dd\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u307e\u3057\u305f\u3002 \u5e73\u621027\u5e74\u6b21\u4f1a\u8a08\u691c\u67fb\u306e\u57fa\u672c\u65b9\u91dd\uff1cPDF\uff1e \u3000\u4f1a\u8a08\u691c\u67fb\u9662\u3067\u306f\u3001\u3053\u306e\u57fa\u672c\u65b9\u91dd\u306b\u57fa\u3065\u3044\u3066\u5404\u691c\u67fb\u8ab2\u5225\u306b\u691c\u67fb\u8a08\u753b\u3092\u7acb\u6848\u3057\u3001 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jaga_subtitle":"","jaga_title_icon":"","jaga_issn":"","footnotes":""},"categories":[27,10,14],"tags":[],"class_list":["post-648","post","type-post","status-publish","format-standard","hentry","category-jaga","category-news","category-audit-watcher"],"_links":{"self":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/648","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=648"}],"version-history":[{"count":1,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/648\/revisions"}],"predecessor-version":[{"id":1094,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=\/wp\/v2\/posts\/648\/revisions\/1094"}],"wp:attachment":[{"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jaga-network.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}