問54
頻出度★★★
内部統制を機能させるための方策として, 適切なものはどれか。
平成29年度 秋期 ITパスポート試験 問54
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 54
Incorrectア
A job description is a document that clarifies the scope of work, the division of roles, and responsibilities, and it forms a foundation of internal control. Not creating one makes responsibilities unclear and weakens control, so it is inappropriate.
Incorrectイ
A handover document supports business continuity and the standardization of procedures. Not creating one causes work and checks to break off when the person in charge changes, harming internal control, so it is inappropriate.
- ウ
正解 The correct answer is ウ. The basis for making internal control function is segregation of duties (mutual checks): a series of tasks is divided among several people so that fraud or mistakes cannot be completed by one person alone. If the same person handles both purchasing (ordering) and payment, that person could record a fictitious purchase and process the payment for it themselves. Splitting the two between different people creates mutual checking, which helps prevent and detect fraud and errors. Therefore, not having the same person handle both purchasing and payment is an appropriate measure to make internal control function.
Incorrectエ
Separating the personnel for system development and for operations (development-operations separation) is a classic example of segregation of duties, a control that lets operations check for improper program changes. Not separating them weakens control, so it is inappropriate.
ここがポイント
- Segregation of duties (mutual checks): dividing a series of tasks among several people so that fraud or mistakes cannot be completed by one person alone is the key point of internal control.
- For tasks where mutual checking applies, such as purchasing and payment, or development and operations, the responsibilities should be separated. Negative statements (do not create, do not separate) weaken control and are therefore inappropriate.
用語