問50
頻出度★★★
内部統制において, 不正防止を目的とした職務分掌に関する事例として, 最も適切なものはどれか。
令和5年度 ITパスポート試験 問50
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 50
- ア
正解 Separation of duties is an internal control mechanism that, in order to prevent fraud and mistakes, divides the authority and roles involved in a single task among several people or departments so that no single person is entrusted with everything. Option ア separates the mutually checking authorities of applying and approving, so that an applicant cannot approve their own application. Because this prevents one person from completing the whole flow from application to approval and committing fraud, it is the most appropriate example of separation of duties.
Incorrectイ
Having the same officer concurrently hold positions in both the requesting department and the approving department concentrates the authorities of applying and approving, which should check each other, in a single person. This is the exact opposite of the idea of separation of duties and instead becomes a breeding ground for fraud, so it is inappropriate.
Incorrectウ
Having multiple people divide up and carry out a single task is merely a division of labor to spread the workload and improve efficiency. It is not a separation of authority that prevents fraud through mutual checks, so it cannot be called an example of separation of duties.
Incorrectエ
Having multiple departments carry out a single task in a distributed manner also merely splits up the work; it does not create a separation of authority that produces a checking relationship like applying and approving. It does not constitute an example of separation of duties aimed at preventing fraud.
ここがポイント
- Separation of duties is a basic principle of internal control that divides authorities which should check each other (for example, applying and approving, or drafting a voucher and bookkeeping) among different people or departments, preventing fraud by not concentrating all authority in one person.
- The key point of this question is to distinguish mere division and distribution of work (a division of labor for efficiency) from the separation of authority for preventing fraud (separation of duties).
用語