問52
頻出度★★★
情報システム部門が受注システム及び会計システムの開発・運用業務を実施している。受注システムの利用者は営業部門であり,会計システムの利用者は経理部門である。財務報告に係る内部統制に関する記述のうち,適切なものはどれか。
令和2年度 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
Incorrectア
It is wrong to limit internal control to matters related to the accounting system and thereby exclude the sales department. Because the order data is directly linked to financial reporting as sales, the sales department must also be involved.
Incorrectイ
It is wrong to say that only the accounting department is involved. Internal control related to financial reporting covers all operations that affect the financial statements, so the involvement of the sales department and the information systems department is also indispensable.
- ウ
正解 Internal control related to financial reporting is a set of operational mechanisms for ensuring the reliability of external reports such as financial statements, and its scope covers all operations that affect that reporting. Because the order data handled by the order-taking system is reflected in the financial statements as sales, the sales department is involved; the accounting department that performs the accounting processing for it is also involved; and, in addition, the information systems department that develops and operates both systems and supports the accuracy of the data (IT general controls) is likewise involved in internal control. Therefore, choice ウ, which states that the sales department, the accounting department, and the information systems department are all involved, is appropriate.
Incorrectエ
It is wrong to limit internal control to manual operations and thereby exclude the information systems department. Systematized operations are also within scope, and the information systems department that develops and operates the systems is involved from the perspective of IT general controls.
ここがポイント
- Internal control related to financial reporting (J-SOX) targets all operations that affect the reliability of external reports such as financial statements, and is not limited to any particular department or system.
- In addition to the business departments that use the systems (sales and accounting), the information systems department that develops and operates the systems is also involved in internal control as the party responsible for IT general controls.
用語