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モニタリングMonitoring

Learn in the textbookInternal Control and IT Governance

DefinitionMonitoring (モニタリング) is one of the basic components of internal control: the ongoing activity of checking and evaluating whether controls keep working as intended.

ExplanationThere are two kinds: ongoing monitoring (日常的モニタリング), which the responsible unit keeps up as part of its workflow, and separate evaluations (独立的評価), carried out by people independent of the work such as internal audit. Any deficiencies found are reported to management and others and lead to a review of the controls.

AnalogyIt is like keeping a car safe in two ways: watching the gauges while you drive, and having a mechanic inspect it at the regular safety check.

Memory hookMonitor comes from Latin monere, "to warn": the one who keeps watch and raises the alarm.

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