広告代理店の A 社では，申請者が経理部に回付した交通費精算伝票（以下，伝票という）を使って，顧客訪問時に発生した交通費の精算業務を行っている。 〔現在の交通費精算業務の流れ〕 （1）申請者は，伝票に申請者名，社員番号，経費科目，顧客番号，利用日，利用区間，金額及び合計金額を記入する。押印後，事務担当者に回付する。 （2）事務担当者は，申請内容を精査し，誤りがなければ伝票を承認者に回付する。誤りがあれば，伝票を申請者に差し戻す。 （3）承認者は，承認又は否認の決裁を行う。内容が適切であった場合には承認して，事務担当者に回付する。内容が適切でなければ否認して，申請者に差し戻す。 （4）（2）又は（3）で差し戻された場合，申請者は伝票を修正し，再度事務担当者に回付する。 （5）事務担当者は，承認者から回付された当日分の承認済み伝票を取りまとめ，伝票番号を採番し，経理部に回付する。 （6）経理担当者は，事務担当者から回付されてきた承認済み伝票の支払処理を行う。 交通費精算を効率よく行うために，データベースを活用して，次に示す機能要件の交通費精算システム（以下，精算システムという）を構築することにした。 〔精算システムの機能要件の一部〕 （1）社員番号でログオンする。社員番号によって，社員表から申請者名を抽出し，申請画面の共通項目として設定する。 （2）申請画面の明細として，顧客番号，利用日，利用区間と金額を入力する。1回の申請で複数の顧客訪問に対する明細が入力できる。また，合計金額の算出，経費科目の設定及び伝票番号の自動採番を行う。ここで経費科目として，交通費を自動設定する。 （3）申請後，事務担当者が精査を行い，自動的に承認者に通知が行く。承認者は決裁画面で承認か否認かを選択する。 （4）支払画面で承認済み申請を社員ごとに集計し，支払金額を算出する。 交通費精算業務の流れを示す図を作成した。流れ図中の a～c に入れる字句の適切な組合せはどれか。 業務フロー図（担当者の列：申請者／事務担当者／承認者／経理担当者） - 申請者：「申請」→「伝票」 - 申請者の「伝票」→ 事務担当者の処理「a」 - 「a」から，申請者の「伝票」へ戻る経路と，承認者の「伝票」へ進む経路に分岐する - 承認者：「伝票」→ 承認者の処理「b」 - 「b」→ 事務担当者の「伝票」→ 事務担当者の処理「c」 - 「c」→ 経理担当者の「伝票」→「支払処理」 注記 網掛けの部分は，表示していない。
平成26年度 秋期 ITパスポート試験 問97
This question's explanation and your answers so far.
問 97
Incorrectア
This option treats a as ‘Numbering’, but a has a branch that sends the voucher back to the applicant. A task that merely assigns a number would not produce a send-back branch, so a must be ‘Examination’ to match the diagram. It also treats c as ‘Correction’, but c is the clerk’s process just before the approved voucher is passed to the accounting staff, and correcting the voucher at this stage would be unnatural (correction is the work done in the shaded part of the applicant column, which is where the voucher is sent back to).
Incorrectイ
This option treats a as ‘Correction’, but the one who makes corrections is the applicant who was told something was missing, not the clerk who has just received the voucher. In the diagram, too, the exit of a branches into sending back and going to approval, which is the shape of routing the result of a check (examination). Although b: Approval and c: Numbering are correct, the combination is inappropriate because a is wrong.
- ウ
正解 The correct answer is ウ (a: Examination, b: Approval, c: Numbering). The diagram is a business flow diagram (swimlane diagram) in which each column represents a handler, so you can decide the answer by tracing whose hands the voucher passes through and what is done to it. First, a is a process in the clerk column, and its exit branches in two directions: one returns to the applicant’s ‘Voucher’, and the other proceeds to the approver’s ‘Voucher’. In other words, a is the process of checking the content of the submitted voucher, sending it back to the applicant if something is missing, and passing it on for approval if there is no problem, so ‘Examination’ goes here (a returned voucher is corrected in the shaded part of the applicant column, and the diagram shows a path back to a). Next, b is a process placed in the approver column, so it is ‘Approval’, in which the content of the voucher is accepted and the payment is authorized. Finally, c is a process of the clerk who receives the approved voucher again, and its output flows to the accounting staff’s ‘Voucher’ and then to ‘Payment processing’. The task that lets the voucher be uniquely identified by a control number before payment comes here, so ‘Numbering’ goes in c. Therefore the combination is a: Examination / b: Approval / c: Numbering.
Incorrectエ
The part a: Examination is correct, but treating b as ‘Numbering’ is wrong. b is a process in the approver column, so what the approver should do is approve, not the clerical task of assigning a voucher number. Furthermore, this option treats c as ‘Correction’, but immediately after c comes the accounting staff’s payment processing, so there is no flow in which an already approved voucher is corrected here.
- In a business flow diagram (swimlane diagram), the vertical columns represent handlers, the boxes represent processes, and symbols such as vouchers represent the data being exchanged. When filling in a blank, identify the content of the process from two points: whose column it is in, and where its exit branches to.
- The standard flow of travel expense settlement is: application -> examination by the clerk (if something is missing, it is sent back to the applicant for correction) -> approval by the approver -> numbering by the clerk -> payment processing by the accounting staff. Keep in mind the difference between the roles of examination (checking the content), approval (authorizing), and numbering (assigning a control number).