問55
頻出度★★★
ある食品メーカでは, 食品業界で示された安全基準にのっとって業務を行っている。安全基準の改定があったので, 社内の基準も対応して改定した。これは内部統制の四つの目的のうち, どれに該当するか。
平成30年度 秋期 ITパスポート試験 問55
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 55
Incorrectア
Effectiveness and efficiency of operations refers to operations being carried out effectively and efficiently toward achieving business objectives. It is an objective focused on producing results without waste, which differs from the point of this question, namely aligning the company's standards with external safety standards (following rules), so it is incorrect.
Incorrectイ
Reliability of financial reporting is the objective of ensuring that financial reports such as financial statements are proper and reliable. This question is about food safety standards and has nothing to do with the accuracy of accounting or financial reporting, so it is incorrect.
- ウ
正解 The four objectives of internal control are effectiveness and efficiency of operations, reliability of financial reporting, compliance with laws and regulations related to business activities, and safeguarding of assets. This question describes a situation where a food manufacturer conducts its operations in accordance with the safety standards set by the food industry (rules established by the industry), and when those standards were revised, the company revised its internal standards accordingly. This is the act of continuously keeping the company's operations aligned with externally established standards and rules, which corresponds to the objective of compliance with laws and regulations related to business activities. Therefore the correct answer is ウ. The key point is that laws and regulations here include not only laws but broadly cover norms that must be followed, such as industry standards and internal company regulations.
Incorrectエ
Safeguarding of assets is the objective of ensuring that the acquisition, use, and disposal of the company's assets are carried out under proper procedures and authorization, and that assets are protected from fraud and loss. Compliance with safety standards does not directly aim at the management and protection of assets, so it is incorrect.
ここがポイント
- The four objectives of internal control are effectiveness and efficiency of operations, reliability of financial reporting, compliance with laws and regulations related to business activities, and safeguarding of assets.
- The act of aligning and adhering operations to established norms such as industry standards and internal company regulations corresponds to compliance with laws and regulations.
用語