問44
頻出度★★★
内部統制の整備で文書化される, 業務規定やマニュアルのような個々の業務内容についての手順や詳細を文章で示したものはどれか。
平成28年度 秋期 ITパスポート試験 問44
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 44
- ア
正解 A business operation description (narrative document) is one of the “three-piece set” (business operation description, business flowchart, and risk control matrix) used in establishing and documenting internal control, and it records the procedures and processing details of each individual business operation in text (narrative form). Because it directly matches the question’s statement of “a document that describes, in text, the procedures and details of each individual business operation, such as business rules or manuals,” ア is the correct answer.
Incorrectイ
A business flowchart (flow diagram) graphically depicts the flow of operations and the order of processing using symbols and arrows; it does not describe procedures in text, so it is inappropriate. It is a different element of the three-piece set.
Incorrectウ
A spreadsheet is merely the name of a file format or tool of spreadsheet software; it is not a term that refers to a type of document created in internal control, and it does not correspond to the definition in the question.
Incorrectエ
A requirements definition document is a document that compiles requirements such as the functions and performance to be realized in the early stage of information system development. Its purpose differs from describing business procedures in internal control, so it is inappropriate.
ここがポイント
- Distinguish the roles of the three-piece set (business operation description, business flowchart, and risk control matrix) used in documenting internal control.
- A business operation description is a document that records the procedures and details of each individual business operation in text (narrative form).
用語