問43
頻出度★★★
内部統制の考え方に関する記述a～dのうち, 適切なものだけを全て挙げたものはどれか。 a 事業活動に関わる法律などを遵守し, 社会規範に適合した事業活動を促進することが目的の一つである。 b 事業活動に関わる法律などを遵守することは目的の一つであるが, 社会規範に適合した事業活動を促進することまでは求められていない。 c 内部統制の考え方は, 上場企業以外にも有効であり取り組む必要がある。 d 内部統制の考え方は, 上場企業だけに必要である。
平成31年度 春期 ITパスポート試験 問43
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 43
- ア
正解 Internal control is a mechanism by which an organization ensures the appropriateness of its operations in order to achieve its business objectives. Its purposes include the effectiveness and efficiency of operations, the reliability of financial reporting, compliance with laws and regulations related to business activities, and the safeguarding of assets. Statement a treats as one of its purposes not only complying with laws but also promoting business activities that conform to social norms, and it is appropriate in that internal control aims not merely to prevent legal violations but to realize corporate ethics and social responsibility. Statement c holds that the concept of internal control is not limited to listed companies but is effective for every organization and should be adopted, which is also appropriate (the reporting obligation under the Financial Instruments and Exchange Act applies to listed companies, but the concept itself of internal control is useful regardless of an organization’s size or type). Therefore the appropriate statements are a and c, and the correct answer is option ア, “a, c”.
Incorrectイ
Statement a is appropriate, but d is not. Statement d says internal control is “necessary only for listed companies”, but the concept of internal control is effective and necessary for every organization, not just listed ones, so limiting it is incorrect.
Incorrectウ
Statement c is appropriate, but b is not. Statement b says that promoting business activities conforming to social norms is not required, but internal control aims at conformity to social norms in addition to legal compliance, so b, which denies this, is incorrect.
Incorrectエ
Both b and d are inappropriate. Statement b is wrong in excluding the promotion of conformity to social norms from the purposes, and d is wrong in limiting internal control to listed companies only. Because it includes none of the appropriate statements a and c, it is not the correct answer.
ここがポイント
- The purposes of internal control include not only compliance with laws and regulations but also promoting business activities that conform to social norms and corporate ethics.
- As a concept, internal control is effective not only for listed companies but for every organization, and it should be adopted.
用語