問26
頻出度★★★
法律a～cのうち, 内部統制の整備を要請しているものだけを全て挙げたものはどれか。 a 会社法 b 金融商品取引法 c 労働者派遣法
平成30年度 春期 ITパスポート試験 問26
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 26
- ア
正解 The laws that legally require the establishment of internal control are two: a the Companies Act and b the Financial Instruments and Exchange Act. The Companies Act requires large companies and the like to decide, at the board of directors or a similar body, the basic policy for building a system (an internal control system) that ensures the appropriateness of business operations. Through what is known as J-SOX, the Financial Instruments and Exchange Act obliges listed companies to submit an internal control report concerning financial reporting. In contrast, c the Worker Dispatch Act is a law aimed at protecting dispatched workers and regulating the dispatch business, and it does not require the establishment of internal control. Therefore, the combination that lists all and only the laws requiring the establishment is a and b, and the correct answer is option ア.
Incorrectイ
This lists all of a, b, and c, but c the Worker Dispatch Act is a law that governs the protection of dispatched workers and the regulation of the dispatch business; it does not require the establishment of internal control. It is wrong because it includes the unrelated c.
Incorrectウ
The combination of a and c. It omits b the Financial Instruments and Exchange Act (J-SOX), which requires internal control, while including c the Worker Dispatch Act, which is unrelated to internal control, so it is wrong on two counts.
Incorrectエ
This lists only b the Financial Instruments and Exchange Act, but a the Companies Act also requires deciding the basic policy for building an internal control system. Because a is missing, it does not satisfy the condition of listing all and only the required laws, and is wrong due to the omission.
ここがポイント
- The two representative laws that legally require the establishment of internal control are the Companies Act (deciding the basic policy for building an internal control system) and the Financial Instruments and Exchange Act (the internal control reporting system under J-SOX).
- The Worker Dispatch Act is a law aimed at regulating dispatched labor and is unrelated to internal control; remember it as distinct from the laws that require internal control.
用語