問43
頻出度★★★
内部統制の整備と運用に関する基本方針に基づいて, 内部統制を整備, 運用する役割と責任を有している人又は組織として, 適切なものはどれか。
平成26年度 秋期 ITパスポート試験 問43
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 43
Incorrectア
A corporate auditor (kansayaku) is not the party that establishes and operates internal control; it is a body that audits the directors' execution of their duties (which includes the status of establishing and operating internal control). Its role is to verify from an independent position whether the internal control established and operated by management is appropriate, and it does not bear responsibility for building and running the mechanism itself, so this is wrong. Separating the side that builds internal control from the side that audits it is a basic principle of internal control.
- イ
正解 The correct answer is “イ Management (executives)”. Internal control is a mechanism that a company itself builds into its operations and runs, in order to achieve four objectives: effectiveness and efficiency of operations, reliability of financial reporting, compliance with laws and regulations, and safeguarding of assets. The party that bears the final role and responsibility for establishing and operating it is management. The “basic policy for the establishment and operation of internal control” mentioned in the question is, under the Japan FSA standard “Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting”, decided by the board of directors (this is not stated in the question text itself; it is knowledge from the standard). Actually designing the internal control based on that policy and operating it day to day is the job of management. Therefore, since this question asks who “receives” the policy and then establishes and operates internal control, the answer is management.
Incorrectウ
The board of directors is the body that decides the “basic policy” for the establishment and operation of internal control and supervises how management establishes and operates it. The question asks who establishes and operates internal control “based on the basic policy”, that is, the side that receives the policy and carries it out, not the side that decides the policy. Therefore the board of directors is wrong.
Incorrectエ
An internal auditor, from a position independent of the operating departments, evaluates whether the internal control that has been established and is being operated functions effectively, and reports improvements to management (a monitoring function). The internal auditor is not the party responsible for establishing and operating internal control, so this is wrong.
ここがポイント
- The person responsible for establishing and operating internal control is management. The roles are clearly divided: the board of directors decides the basic policy and supervises, the corporate auditor (kansayaku) audits the directors' execution of their duties, and the internal auditor evaluates the effectiveness of internal control (monitoring).
- Learn together the four objectives of internal control (effectiveness and efficiency of operations, reliability of financial reporting, compliance with laws and regulations, and safeguarding of assets) and the six basic components (control environment, risk assessment and response, control activities, information and communication, monitoring, and response to IT).
用語