問38
頻出度★★★
ある企業では，業務を遂行する上で違法行為や不正，ミスやエラーなどを防止し，組織が健全かつ有効・効率的に運営されるように基準や業務手続を定め，管理・監視を行うことにした。これを表すものとして最も適切なものはどれか。
平成22年度 春期 ITパスポート試験 問38
マネジメント系システム監査 › 内部統制
This question's explanation and your answers so far.
解説
問 38
Incorrectア
Information ethics refers to the ideas and attitudes that each person acting in an information society should observe: not infringing other people's copyrights or privacy, not posting slander, not carelessly taking confidential information outside, and so on. It is a matter of personal ethics and attitude, not a term for a system in which an organization sets standards and business procedures and then manages and monitors them.
Incorrectイ
Internal design is one phase of system development. It decides how the functions, screens, and forms seen from the user's side, which were fixed in external design, are to be realized inside the computer: program structure, module division, internal data structures, file design, and so on. Although its name contains the word internal, what it deals with is how software is built, so it has nothing to do with a system that governs how a company runs its business.
- ウ
正解 The correct answer is ウ, internal control. Internal control is a system that a company builds and operates inside itself, under the responsibility of management, so that its own operations are carried out soundly, effectively, and efficiently. In general it has four objectives: (1) effectiveness and efficiency of operations, (2) reliability of financial reporting, (3) compliance with laws and regulations related to business activities, and (4) safeguarding of assets. To achieve them, the company sets internal rules, business standards, and business procedures, builds in separation of duties and checking arrangements, and continuously manages and monitors whether they are being followed. The four elements listed in the question — preventing illegal acts, fraud, mistakes, and errors; making sure the organization is run soundly, effectively, and efficiently; establishing standards and business procedures; and carrying out management and monitoring — correspond exactly to the definition and objectives of internal control, so it is the most appropriate term. Note also that internal audit is what checks and evaluates, from an independent standpoint, whether internal control is functioning effectively, while internal control itself is the system that gets audited.
Incorrectエ
Privacy is the right and the concept that a person's private life and personal information should not be disclosed or used without good reason. Protecting personal information can indeed be one of the things internal control safeguards, but privacy is not a term for the whole comprehensive management system that covers what the question describes: preventing fraud and mistakes and also keeping the organization running effectively and efficiently.
ここがポイント
- Internal control is a system in which a company itself puts in place internal rules, business procedures, and checking arrangements and continuously manages and monitors them, aiming at effectiveness and efficiency of operations, reliability of financial reporting, compliance with laws and regulations, and safeguarding of assets. The keywords are preventing fraud and errors and running the organization soundly.
- Telling similar terms apart is where the marks are. Internal control is a system for running an organization; internal audit is the activity of checking and evaluating, from an independent standpoint, whether that system is working; internal design is a phase of system development, designing the internal structure of software; information ethics is personal ethics; and privacy is a concept of individual rights. Each differs in what it targets and who is responsible for it.
用語