\u4e00\u822c\u306e\u4f1a\u793e\u3067\u306f\u8ab2\u9577\u4ee5\u4e0a\u3092\u7ba1\u7406\u8077\u3001\u3068\u3044\u3046\u547c\u79f0\u3067\u547c\u3070\u308c\u307e\u3059\u3002\u3042\u308b\u610f\u5473\u3001\u4f55\u4eba\u304b\u306e\u90e8\u4e0b\u3092\u675f\u306d\u3066\u7d71\u7387\u3057\u3001\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3092\u5efb\u3057\u3066\u3044\u304f\u3001\u305d\u3093\u306a\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u305f\u308c\u308b\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u82f1\u8a9e\u3067\u306f\u7d71\u5236\u30fb\u7d71\u7387\u306e\u3053\u3068\u3092Governance\u3068\u8a00\u3044\u307e\u3059\u3002\u4e8b\u696d\u6d3b\u52d5\u306b\u5bfe\u3057\u3066\u3001\u30c1\u30fc\u30e0\u306a\u3069\u8907\u6570\u4eba\u6570\u3067\u53d6\u308a\u7d44\u3080\u306b\u3042\u305f\u3063\u3066\u4ed8\u52a0\u4fa1\u5024\uff08\u30d0\u30ea\u30e5\u30fc\uff09\u3092\u7523\u3080\u6d3b\u52d5\u3001\u4e00\u65b9\u3067\u305d\u306e\u6d3b\u52d5\u306e\u508d\u3089\u7523\u307f\u51fa\u3055\u308c\u308b\u554f\u984c\u70b9\u30fb\u8ab2\u984c\uff08\u30ea\u30b9\u30af\uff09\u3092\u30cf\u30f3\u30c9\u30ea\u30f3\u30b0\u3057\u3001\u7d4c\u55b6\u9663\u306f\u3053\u308c\u3089\u3092\u5927\u304d\u306a\u67a0\u7d44\u307f\u3067\u7ba1\u7406\u3057\u307e\u3059\u3002\u30ac\u30d0\u30ca\u30f3\u30b9\u306e\u914d\u4e0b\u306b\u306f\u3044\u304f\u3064\u3082\u306e\u7ba1\u7406\u3059\u308b\u30c1\u30fc\u30e0\u304c\u3042\u3063\u3066\u3001\u305d\u308c\u3089\u304c\u7d44\u7e54\u56f3\u3067\u8a00\u308f\u308c\u308b\u90e8\u3067\u3042\u308a\u8ab2\u3067\u3042\u308b\u5358\u4f4d\u3068\u306a\u308b\u3053\u3068\u306f\u5bb9\u6613\u306b\u60f3\u50cf\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n
\u4eca\u56de\u3001\u7ba1\u7406\u3068\u3044\u3046\u8a00\u8449\u3092\u4e00\u3064\u306e\u30ad\u30fc\u30ef\u30fc\u30c9\u306b\u7f6e\u304d\u307e\u3059\u3002\u540c\u3058\u7ba1\u7406\u3068\u3044\u3046\u5358\u8a9e\u306b\u304a\u3044\u3066\u3001\u82f1\u8a9e\u3067\u306f\u201cControll\u201d\u3001\u201cManagement\u201d\u3068\u3044\u3046\u4e8c\u901a\u308a\u306e\u610f\u5473\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n
\u201cControll\u201d\u306f\u4eba\u3092\u81ea\u5206\u306e\u76ee\u7684\u3084\u90fd\u5408\u306b\u5408\u308f\u305b\u3066\u3001\u601d\u3044\u901a\u308a\u306b\u5236\u5fa1\u3057\u3066\u52d5\u304b\u305d\u3046\u3068\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4eba\u306f\u4ed6\u4eba\u306e\u652f\u914d\u3092\u53d7\u3051\u3084\u3059\u304f\u3001\u81ea\u767a\u7684\u306a\u884c\u52d5\u3092\u7523\u307f\u51fa\u305b\u306a\u3044\u3001\u6307\u793a\u5f85\u3061\u578b\u4eba\u9593\u3092\u7523\u307f\u51fa\u3059\u50be\u5411\u304c\u51fa\u3066\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u201cManagement\u201d\u306f\u3001\u76f8\u624b\u306e\u4eba\u683c\u30fb\u80fd\u529b\u3092\u5c0a\u91cd\u3057\u3001\u305d\u306e\u76f8\u624b\u304c\u81ea\u767a\u7684\u306b\u8003\u3048\u3066\u5224\u65ad\u3057\u3001\u52d5\u304f\u3053\u3068\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u610f\u5473\u5408\u3044\u306b\u306a\u308a\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u4eba\u306e\u4e3b\u4f53\u6027\u3092\u5f15\u304d\u51fa\u3057\u3001\u4f34\u8d70\u3059\u308b\u30a4\u30e1\u30fc\u30b8\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
\u73fe\u5728\u306e\u7ba1\u7406\u793e\u4f1a\u3068\u8a00\u308f\u308c\u308b\u65e5\u672c\u306e\u7d44\u7e54\u69cb\u9020\u306f\u3001\u3069\u3061\u3089\u304b\u3068\u3044\u3046\u3068Controll\u578b\u306b\u306a\u3063\u3066\u3044\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u4e0a\u53f8\u3068\u306a\u308b\u4eba\u306e\u6307\u793a\u3092\u5f85\u3064\u3001\u3044\u308f\u3070\u305d\u306e\u4e0a\u53f8\u306e\u6307\u793a\u901a\u308a\u52d5\u304f\u30ed\u30dc\u30c3\u30c8\u578b\u4eba\u9593\u3067\u3059\u3002\u305d\u306e\u30ed\u30dc\u30c3\u30c8\u578b\u4eba\u9593\u306b\u5c11\u3057\u8272\u6c17\u306e\u4ed8\u3044\u305f\u4eba\u306f\u30b4\u30de\u3059\u308a\u80fd\u529b\u306b\u3088\u308a\u3001\u6607\u9032\u306e\u9451\u3068\u3057\u3066\u306e\u884c\u52d5\u30d1\u30bf\u30fc\u30f3\u3068\u3057\u3066\u3001\u793e\u5185\u4eba\u8108\u30ea\u30ec\u30fc\u30b7\u30e7\u30f3\u4f5c\u308a\u306b\u5954\u8d70\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306eControll\u578b\u3067\u63a5\u3057\u3066\u3057\u307e\u3063\u305f\u6319\u53e5\u3001\u305d\u308c\u3092\u4e0d\u5feb\u306b\u611f\u3058\u308b\u4eba\u306f\u30cf\u30e9\u30b9\u30e1\u30f3\u30c8\u884c\u70ba\u3068\u3057\u3066\u8868\u6c99\u6c70\u306b\u3057\u3001\u5f53\u5c40\u304b\u3089\u306e\u6570\u3005\u306e\u304a\u53f1\u308a\u306a\u308a\u7f70\u5247\u304c\u7d44\u7e54\u306b\u5bfe\u3057\u3066\u79d1\u305b\u3089\u308c\u308b\u3068\u3044\u3046\u69cb\u56f3\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n
\u305d\u306e\u3088\u3046\u306a\u80cc\u666f\u3067\u3001Management\u578b\u7d44\u7e54\u3078\u79fb\u884c\u305b\u306d\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u6307\u4ee4\u306e\u5143\u3001\u4eba\u4e8b\u90e8\u3001\u4eba\u6750\u958b\u767a\u90e8\u95a2\u4fc2\u306e\u8077\u8cac\u306e\u4eba\u306f\u30c9\u30e9\u30c3\u30ab\u30fc\u306e\u3088\u3046\u306a\u6559\u672c\u3092\u30d0\u30a4\u30d6\u30eb\u306e\u3088\u3046\u306b\u8aad\u307f\u6f01\u3063\u3066\u3044\u307e\u3059\u3002\u4f55\u6545\u3053\u306e\u3054\u6642\u4e16\u3001\u3053\u306e\u3088\u3046\u306a\u6559\u672c\u304c\u6301\u3066\u56c3\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u304d\u305f\u304b\u3001\u500b\u4eba\u30ec\u30d9\u30eb\u3067\u6c17\u3065\u304f\u4eba\u306f\u6c17\u3065\u3044\u3066\u304d\u3066\u3044\u308b\u3053\u3068\u306e\u8a3c\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3001Management\u30b9\u30ad\u30eb\u306f\u4e00\u671d\u4e00\u5915\u306b\u30c6\u30af\u30cb\u30c3\u30af\u3068\u3057\u3066\u8eab\u306b\u4ed8\u3051\u308c\u3070\u901a\u7528\u3059\u308b\u3068\u6349\u3048\u3066\u3057\u307e\u3046\u3068\u5931\u6557\u3057\u307e\u3059\u3002\u5fc3\u5e95Management\u30b9\u30ad\u30eb\u3092\u6301\u3061\u5408\u308f\u305b\u308b\u306b\u306f\u3001\u30d9\u30fc\u30b9\u3068\u306a\u308b\u80fd\u529b\u306f\u5bfe\u4eba\u80fd\u529b\u305d\u306e\u3082\u306e\u306b\u4ed6\u306a\u308a\u307e\u305b\u3093\u3002\u8a00\u3044\u63db\u3048\u308b\u306a\u3089\u3070\u4eba\u9593\u529b\u3067\u3059\u3002\u4eba\u306b\u5bfe\u3057\u3066\u656c\u610f\u3092\u8868\u305b\u308b\u304b\u3069\u3046\u304b\u3001\u30ea\u30b9\u30da\u30af\u30c8\u306e\u7cbe\u795e\u304c\u554f\u308f\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u30b9\u30ad\u30eb\u3067\u306f\u306a\u304f\u7d20\u990a\u305d\u306e\u3082\u306e\u3067\u3059\u3002\u4ed6\u4eba\u304c\u77ef\u6b63\u3057\u3066\u8eab\u306b\u4ed8\u304f\u3088\u3046\u306a\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u81ea\u5206\u81ea\u8eab\u3067\u6c17\u3065\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u304c\u30ab\u30ae\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u3053\u3053\u307e\u3067\u306e\u6587\u9762\u304b\u3089\u307f\u308b\u3068\u3001Controll\u3068\u3044\u3046\u8868\u73fe\u304c\u3072\u3069\u3044\u3068\u6349\u3048\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4f7f\u3044\u65b9\u306b\u3088\u3063\u3066Controll\u3082\u5fc5\u8981\u306a\u5c40\u9762\u3082\u51fa\u3066\u304d\u307e\u3059\u3002\u305d\u308c\u306f\u30ea\u30b9\u30af\u3068\u3044\u3046\u5bfe\u8c61\u306b\u5bfe\u3057\u3066\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3068\u3044\u3046\u8868\u73fe\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002\u8105\u5a01\u3068\u3044\u3046\u4e8b\u8c61\uff08\u5730\u9707\u3001\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u3001\u53f0\u98a8\u3001\u76f8\u5834\u4e0b\u843d\u3001\u98a8\u8a55\u88ab\u5bb3\u3001\u60c5\u5831\u6f0f\u3048\u3044\u7b49\uff09\u305d\u306e\u3082\u306e\u3092\u3001\u4eba\u3084\u4ed5\u7d44\u307f\u3092\u901a\u3057\u3066Controll\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u4f7f\u3044\u65b9\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002\u5730\u9707\u306e\u767a\u751f\u305d\u306e\u3082\u306e\u306f\u4eba\u9593\u306e\u529b\u3067\u306f\u3069\u3046\u3057\u3088\u3046\u3082\u3067\u304d\u306a\u3044\u305f\u3081\u3001Controll\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u8868\u73fe\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5730\u9707\u304c\u6765\u305f\u6642\u3001\u5efa\u7269\u304c\u5012\u308c\u308b\u3068\u3044\u3046\u9a5a\u7570\u306b\u5bfe\u3057\u3066\u306f\u8010\u9707\u88dc\u5f37\u3092\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u5bfe\u51e6\uff08Controll\uff09\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5bfe\u51e6\u3092\u63a8\u9032\u3059\u308b\u3001\u3059\u306a\u308f\u3061Controll\u3067\u304d\u308b\u8105\u5a01\u3078\u306e\u5bfe\u7b56\u6d3b\u52d5\u3092Management\u3059\u308b\u3001\u3053\u308c\u304cRisk Management\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n
\u6211\u3005\u306fRain\uff08\u96e8\uff09\u306e\u8a00\u8449\u4e00\u3064\u3068\u3063\u3066\u3082\u306b\u308f\u304b\u96e8\u3001\u5c0f\u96e8\u3001\u79cb\u96e8\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u65e5\u672c\u8a9e\u306e\u65b9\u304c\u3064\u3044\u3064\u3044\u8868\u73fe\u3068\u3057\u3066\u306e\u30d0\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u304c\u8c4a\u304b\u3067\u3042\u308b\u3068\u6349\u3048\u304c\u3061\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6587\u5316\u306e\u9055\u3044\u306b\u3088\u3063\u3066\u65e5\u672c\u8a9e\u306e\u65b9\u304c\u610f\u5473\u306e\u30d0\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u304c\u5c11\u306a\u3044\u30b1\u30fc\u30b9\u3082\u591a\u3005\u3042\u308a\u307e\u3059\u3002\u67d0\u5e02\u5f79\u6240\u306e\u60c5\u5831\u4f01\u753b\u8ab2\u9577\u3068\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u7d39\u4ecb\u7b49\u306e\u8a71\u3092\u3057\u3066\u3044\u305f\u6298\u3001\u6b21\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u8a00\u308f\u308c\u307e\u3057\u305f\u3002\u201c\u79c1\u306f\u65e5\u672c\u8a9e\u3067\u6562\u3048\u3066\u8868\u73fe\u3067\u304d\u308b\u3053\u3068\u3092\u82f1\u8a9e\u3067\u8a00\u3046\u4eba\u9593\u306f\u5acc\u3044\u3067\u3059\u203c\u201d\u3068\u3002\u305d\u306e\u6642\u3001\u79c1\u306f\u8a00\u3044\u307e\u3057\u305f\u3002\u201c\u30ac\u30d0\u30ca\u30f3\u30b9\u3068\u3044\u3046\u8868\u73fe\u3092\u7d71\u5236\u3068\u8a00\u3044\u63db\u3048\u308b\u3068\u8ab2\u9577\u3001\u3042\u306a\u305f\u306f\u610f\u5473\u3092\u8aa4\u89e3\u3057\u307e\u305b\u3093\u304b\uff1f\u201d\u3002\u305d\u306e\u8ab2\u9577\u306f\u8a00\u3044\u8fd4\u305b\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n
\u683c\u597d\u826f\u3055\u3084\u30a4\u30f3\u30c6\u30ea\u3067\u3042\u308b\u304b\u3089\u3068\u8a87\u793a\u3059\u308b\u3060\u3051\u306e\u5358\u7d14\u306a\u767a\u60f3\u3067\u5916\u6765\u8a9e\u3092\u4f7f\u3046\u3053\u3068\u3068\u306f\u5168\u304f\u6b21\u5143\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u4f55\u4e8b\u3082\u610f\u5473\u8868\u73fe\u3092\u53d7\u3051\u5165\u308c\u308b\u59ff\u52e2\u305d\u306e\u3082\u306e\u3001\u305d\u3053\u304b\u3089\u63b4\u3081\u308b\u672c\u8cea\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u8a00\u8a9e\u306e\u610f\u5473\u306e\u5965\u6df1\u3055\u3001\u6587\u5316\u6b74\u53f2\u306e\u80cc\u666f\u3092\u5b66\u3076\u3053\u3068\u306b\u3088\u308a\u5f97\u3089\u308c\u308b\u77e5\u8b58\u304c\u898b\u8b58\u3068\u306a\u308a\u3001\u305d\u308c\u3089\u304c\u81ea\u5206\u30aa\u30ea\u30b8\u30ca\u30eb\u306e\u30ea\u30b9\u30af\u5bfe\u7b56\u3092\u91b8\u6210\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u7e4b\u304c\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n
\u4eac\u90fd\u5e9c\u7acb\u533b\u79d1\u5927\u5b66\u7279\u4efb\u6559\u6388
\n\u682a\u5f0f\u4f1a\u793e\u30b7\u30fc\u30fb\u30af\u30ec\u30c9\u4ee3\u8868\u53d6\u7de0\u5f79
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