問45
頻出度★★★
IT統制は, ITに係る業務処理統制や全般統制などに分類される。業務処理統制は業務を管理するシステムにおいて, 承認された業務が全て正確に処理, 記録されることを確保するための統制活動のことをいい, 全般統制はそれぞれの業務処理統制が有効に機能する環境を保証する統制活動のことをいう。購買業務システムなどの自社システムを開発・運用などしている企業における統制活動に関する記述のうち, 業務処理統制に当たるものはどれか。
平成28年度 春期 ITパスポート試験 問45
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 45
Incorrectア
Controls that ensure the security of the whole system, such as access management, are activities that lay the foundation (environment) in which application controls can function effectively, so they are general controls. They are not the accurate processing of individual transaction data itself.
- イ
正解 An application control ensures, within one specific business system (here, the purchasing system), that authorized transactions are processed and recorded completely, without duplication, and accurately. Choice イ, controls that ensure data entered into the purchasing system is entered without duplication, is exactly an activity that secures the accuracy and completeness of each individual transaction's data at the system-processing level, so it corresponds to an application control.
Incorrectウ
Controls related to the operation and management of the system are activities that guarantee an environment in which the system runs stably, so they are general controls. They do not directly ensure the accuracy of transaction processing for a specific business operation.
Incorrectエ
Controls related to system development and maintenance are also activities that support the environment in which application controls are correctly built and maintained, so they are classified as general controls. They are not controls at the level of day-to-day transaction data processing.
ここがポイント
- An application control (business process control) ensures, within a specific business system, that individual transactions are processed and recorded accurately, completely, and without duplication. Data accuracy at the input, processing, and output stages is the keyword.
- A general control guarantees the overall environment in which application controls function effectively, such as access management, system development and maintenance, and operation management. Distinguishing between the two is the key point of this question.
用語