問4
頻出度★★☆
健全な資本市場の維持や投資家の保護を目的として, 適切な情報開示のために整備されたものはどれか。
平成28年度 春期 ITパスポート試験 問4
ストラテジ系法務 › その他の法律・ガイドライン・情報倫理
This question's explanation and your answers so far.
解説
問 4
Incorrectア
The cooling-off system is a consumer protection mechanism that lets a consumer who signed a contract through means such as door-to-door sales cancel it unconditionally within a fixed period. Its purpose is to protect individual consumers, and it has nothing to do with the capital market or information disclosure to investors.
Incorrectイ
The Product Liability Act (PL Act) stipulates the liability of manufacturers and others to pay damages when a consumer suffers harm to life, body, or property due to a product defect. It is consumer protection concerning product safety and is unrelated to the capital market or the disclosure of financial information.
- ウ
正解 The correct answer is ウ. The internal control reporting system is a system based on the Financial Instruments and Exchange Act, requiring the management of listed companies to evaluate and report on the effectiveness of internal controls that ensure the reliability of financial reporting. Its purpose is to maintain a sound capital market and protect investors, guaranteeing that companies appropriately disclose reliable financial information. Because it matches all three elements in the question (maintaining the capital market, protecting investors, and appropriate information disclosure), ウ is correct.
Incorrectエ
The Unauthorized Computer Access Act is a law that prohibits and punishes unauthorized access acts, such as the illicit use of another person's ID or password. It is a law in the information security field, and its purpose is not information disclosure for maintaining the capital market or protecting investors.
ここがポイント
- The internal control reporting system (J-SOX), based on the Financial Instruments and Exchange Act, requires listed companies to evaluate and report on internal controls that ensure the reliability of financial reporting. Its purpose is to maintain a sound capital market and protect investors.
- Distinguish similar systems and laws by their purpose: the internal control reporting system covers the capital market, investor protection, and financial information disclosure; the cooling-off system or the Product Liability Act covers consumer protection; the Unauthorized Computer Access Act covers information security.
用語