問10
頻出度★★☆
コーポレートガバナンスに基づく統制を評価する対象として, 最も適切なものはどれか。
平成30年度 秋期 ITパスポート試験 問10
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 10
Incorrectア
The business performance of executive officers is a target of performance evaluation (personnel appraisal and performance management) that measures the results of day-to-day business execution; its purpose differs from that of governance evaluation, which supervises management. It is the performance of the party being supervised, and does not constitute an evaluation of the control mechanism itself.
Incorrectイ
The working hours of all employees fall within the domain of labor management and attendance management, and are not a target of evaluation for corporate governance, whose purpose is to supervise and check management.
Incorrectウ
The financial soundness of a company that is a corporate shareholder of the company in question is, after all, the financial situation of an external shareholder, and is unrelated to the evaluation of the mechanism that controls one’s own company’s management. Governance evaluates the mechanism for supervising one’s own company’s management.
- エ
正解 Corporate governance refers to the mechanism for supervising and checking management so that the business is conducted appropriately in line with the interests of stakeholders such as shareholders. The body at its core is the “board of directors”, which has the role of supervising the management team’s decision-making and execution of operations. Therefore, to evaluate whether control based on governance is functioning effectively, it is most appropriate to take as the evaluation target whether the board of directors, as the supervising body, is adequately fulfilling its role—that is, the “effectiveness of the board of directors”. Hence the correct answer is “エ”.
ここがポイント
- Corporate governance is a mechanism for supervising and checking management so that the business is conducted appropriately, and its core body is the board of directors.
- In evaluating control based on governance, whether the board of directors, as the supervising body, is effectively fulfilling its role (the effectiveness of the board of directors) is the main evaluation target.
用語