問44
頻出度★★★
内部統制の構築に関して，次の記述中のa，bに入れる字句の適切な組合せはどれか。 内部統制の構築には，[ a ]，職務分掌，実施ルールの設定及び[ b ]が必要である。
平成29年度 春期 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
Incorrectア
Neither a's “IT-enabling of operations” nor b's “Improving operational efficiency” is an element for establishing internal control. IT-enabling is merely one means of realizing control and is not an essential requirement, and improving efficiency is not the main purpose of control either. Both are inappropriate.
Incorrectイ
b's “Establishing a checking mechanism” is correct, but a's “IT-enabling of operations” is wrong. The starting point of internal control is to clarify business processes; IT-enabling is not an essential requirement for establishment. a is inappropriate.
Incorrectウ
a's “Clarifying business processes” is correct, but b's “Improving operational efficiency” is wrong. The purpose of internal control is to ensure the appropriateness of operations and to prevent fraud and errors, not efficiency improvement itself. What should go here is establishing a checking mechanism that confirms whether operations are carried out correctly. b is inappropriate.
- エ
正解 The correct answer is エ. Internal control is a mechanism that an organization itself builds into its business processes and operates in order to ensure the effectiveness and efficiency of operations, the reliability of financial reporting, compliance with laws and regulations, and so on. To establish it, the starting point is “Clarifying business processes”(a), which makes visible what is done and how; on that basis, segregation of duties is carried out so that authority is not concentrated in one person, and implementation rules are set. Furthermore, control only begins to function when there is “Establishing a checking mechanism”(b) that continuously confirms whether operations follow the rules. Therefore エ, the combination of a=Clarifying business processes and b=Establishing a checking mechanism, is appropriate.
ここがポイント
- Elements for establishing internal control: clarifying business processes, segregation of duties, setting implementation rules, and establishing a checking mechanism. Control functions by “making operations visible, separating authority, setting rules, and continuously confirming compliance”.
- Note that the main purpose of internal control is to ensure the appropriateness, reliability, and legal compliance of operations; improving operational efficiency or IT-enabling is not a direct requirement of it.
用語