問37
頻出度★★★
内部統制におけるモニタリングの説明として, 適切なものはどれか。
令和元年度 秋期 ITパスポート試験 問37
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 37
- ア
正解 Monitoring is one of the basic components of internal control. It refers to the process of continuously evaluating (watching) whether internal control keeps functioning effectively. It includes both ongoing monitoring built into daily operations and independent evaluations carried out from an independent standpoint such as internal audits, and it plays the role of finding and correcting deficiencies so as to maintain and improve internal control. Choice ア, “A process of continuously evaluating whether internal control is functioning effectively,” is exactly this definition, so it is the correct answer.
Incorrectイ
“Promoting compliance with laws, regulations, and other norms” describes compliance, not the definition of monitoring. It is a different thing from the activity of watching and evaluating effectiveness.
Incorrectウ
“Building the framework of internal control” belongs to the stage of establishing the control environment and setting up the mechanism, which differs in role from monitoring that continuously evaluates whether the already-built internal control is functioning.
Incorrectエ
“Analyzing risks that hinder internal control” is an activity belonging to the basic component of risk assessment and response, which is a different component from monitoring that continuously watches the effectiveness of internal control.
ここがポイント
- “Monitoring” among the basic components of internal control = a mechanism that continuously evaluates and watches whether internal control is functioning effectively (ongoing monitoring + independent evaluation).
- Do not confuse the six basic components: the control environment, risk assessment and response, control activities, information and communication, monitoring, and response to IT.
用語