問52
頻出度★★★
内部統制における相互けん制を働かせるための職務分掌の例として, 適切なものはどれか。
平成30年度 春期 ITパスポート試験 問52
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 52
- ア
正解 Mutual checks in internal control means deliberately separating the person who performs a task from the person who approves and verifies it, so that one side can catch the other's errors or fraud; this is called separation of duties. In option ア, the sales department that creates the application form and the accounting department that approves it are different departments, so the performer and the approver are separated. As a result, the sales department cannot complete the processing on its own and the accounting department's check is always applied, so errors or fraud can be mutually kept in check. Therefore ア is an appropriate example of mutual checks achieved through separation of duties.
Incorrectイ
Delegating approval authority to the assistant section manager while the section manager is absent is a stand-in measure to keep the work running (business continuity), not a separation of duties that splits the performer from the approver. Only the person in the approving role changes temporarily, so no mutual-check mechanism is created.
Incorrectウ
The audit department can objectively check operations only when it is independent of the operations department. Merging the operations department with the audit department means they audit their own work, losing independence, so mutual checks stop working.
Incorrectエ
Dividing work among multiple departments for the sake of efficiency is merely a division of labor, not a separation of duties in which performing and approving are split so that they check each other. Even if the work is divided, if each department simply completes its own part, no mutual-check relationship arises.
ここがポイント
- Separation of duties: separating the performer of a task from the approver/verifier so that one side can check the other's errors or fraud; a basic means of internal control.
- Mutual checks: the idea of preventing fraud and errors by building a relationship in which different departments or people check each other; to be distinguished from mere division of labor, delegation of authority, or organizational merging.
用語