{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BD18359352.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD18359352#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD18359352.json"},"dc:title":[{"@value":"不正リスク管理ガイド : COSO"},{"@value":"フセイ リスク カンリ ガイド : COSO","@language":"ja-hrkt"}],"dcterms:alternative":["Fraud risk management guide","COSO不正リスク管理ガイド"],"dc:creator":"訳:日本内部監査協会, 日本公認不正検査士協会","dc:publisher":[{"@value":"日本内部監査協会"}],"dcterms:extent":"x, 198p","cinii:size":"30cm","dc:language":"jpn","dc:date":"2026","cinii:ncid":"BD18359352","prism:edition":"第2版","cinii:ownerCount":"3","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA11832752#entity","@type":"foaf:Person","foaf:name":[{"@value":"Committee of Sponsoring Organizations of the Treadway Commission"}]},{"@id":"https://ci.nii.ac.jp/author/DA16942485#entity","@type":"foaf:Person","foaf:name":[{"@value":"日本公認不正検査士協会"},{"@value":"ニホン コウニン フセイ ケンサシ キョウカイ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA01731362#entity","@type":"foaf:Person","foaf:name":[{"@value":"日本内部監査協会"},{"@value":"ニホン ナイブ カンサ キョウカイ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA05278387#entity","@type":"foaf:Person","foaf:name":[{"@value":"八田, 進二 "},{"@value":"ハッタ, シンジ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA10471477#entity","@type":"foaf:Person","foaf:name":[{"@value":"橋本, 尚 "},{"@value":"ハシモト, タカシ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA003454","@type":"foaf:Organization","foaf:name":"九州大学 中央図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kyushu-u.ac.jp/opac_openurl/?ncid=BD18359352"}},{"@id":"https://ci.nii.ac.jp/library/FA004923","@type":"foaf:Organization","foaf:name":"青山学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.agulin.aoyama.ac.jp/iwjs0011opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD18359352"}},{"@id":"https://ci.nii.ac.jp/library/FA005540","@type":"foaf:Organization","foaf:name":"専修大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008opc/ctlsrh.do?ncid=BD18359352"}}],"prism:publicationDate":["2026.3"],"cinii:note":["表現種別: テキスト (ncrcontent), 機器種別: 機器不用 (ncrmedia), キャリア種別: 冊子 (ncrcarrier)","トレッドウェイ委員会支援組織委員会と公認不正検査士協会が共同で2023年3月に公表した「Fraud risk management guide, 2nd edition」の邦訳","監訳: 八田進二, 橋本尚"],"dc:subject":["NDLC:DH561","NDC10:336.84"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E5%86%85%E9%83%A8%E7%B5%B1%E5%88%B6","dc:title":"内部統制"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784907332433"}]}]}