問43
頻出度★★★
営業部門の営業員が出張する際の出張旅費の手続に関して, 組織間でけん制を日常的に実施している状況の記述として, 最も適切なものはどれか。
令和7年度 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 Mutual checks (segregation of duties) refers to an internal control mechanism in which the processing done by one organization is checked by another organization as part of daily operations, so as to prevent fraud and errors before they occur. In choice ア, the travel expense settlement documents and vouchers prepared and submitted by a salesperson in the sales department are examined for appropriateness by a clerk in a separate organization—the accounting department—and then approved by the accounting section manager. The side that processes (sales) and the side that checks (accounting) are split into different organizations, and this is done routinely for every business trip, so it best matches a situation where mutual checks are routinely carried out between organizations.
Incorrectイ
Both the settlement and the approval are completed within the sales department (the salesperson and the superior), and there is no check by a separate organization. The accounting department merely pays because it has already been approved, without examining the contents, so mutual checks between organizations are not at work.
Incorrectウ
This merely describes a procedure before the business trip begins (preventive/ex-ante control)—arrangements are made after an advance application and the superior's approval—and moreover the approval is given by a superior within the same department. It does not constitute routine mutual checks in which organizations check each other's processing.
Incorrectエ
An auditor taking a sample on a fiscal-year basis to confirm the appropriateness of the processing is monitoring (an ex-post internal audit); it is a sampling-based and periodic activity. Its nature differs from a situation where organizations mutually check each other within daily operations.
ここがポイント
- Mutual checks (segregation of duties): separating the organization that processes from the organization that checks and approves, having them keep each other in check during daily operations, thereby preventing fraud and errors before they occur—a preventive internal control.
- Distinguish preventive control (routine mutual checks) from monitoring (ex-post confirmation such as sampling by an auditor)—this question asks about being 'routinely carried out'.
用語