問53
頻出度★★★
内部統制の基本的要素の一つである “IT への対応” に関する記述として, 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53
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 53
Incorrectア
It is true that using IT can speed up business processing, but the assertion that it “can completely prevent all mistakes caused by carelessness” is wrong. Even with IT, human errors such as input mistakes and operational slips cannot be entirely eliminated; risk can only be reduced by combining IT with other components such as control activities and monitoring. The absolute expression “all” is inappropriate.
- イ
正解 “Response to IT”, one of the basic components of internal control, refers to appropriately judging how to use IT in order to achieve organizational goals, and incorporating IT in a way that fits the organization's strategy and operations. The key point is that “introducing the latest IT” is not in itself the goal. If organizational goals can be achieved by expanding the user base of existing IT or by reviewing how it is used, there is no need to force the introduction of a new IT system or the updating of an existing one. Choice “イ” correctly states this idea and aligns with the intent of internal control that “response to IT” does not uniformly compel new introductions, so it is the most appropriate.
Incorrectウ
“By automating all business processes with IT, it becomes easy to make major revisions to the business processes” is wrong. On the contrary, when operations are rigidly automated with IT, changes entail system modifications and therefore require effort and cost, so making major revisions to business processes tends to become more difficult. The cause-and-effect relationship is reversed.
Incorrectエ
“When an organization's operations depend heavily on IT, it becomes difficult to achieve the objectives of internal control” is wrong. An appropriate response to IT actually supports the achievement of internal control's objectives through the accuracy and efficiency of business processing, the preservation of records, and so on. Even with a high degree of dependence on IT, internal control can still function effectively as long as it is properly controlled.
ここがポイント
- “Response to IT” is one of the basic components of internal control, referring to appropriately using and controlling IT in order to achieve organizational goals. Introducing the latest IT is not in itself the goal; if goals can be achieved by using existing IT, new introductions or updates are not compelled.
- There are six basic components of internal control: “control environment”, “risk assessment and response”, “control activities”, “information and communication”, “monitoring”, and “response to IT”. Choices with assertive or extreme wording are often a clue to suspect they are wrong.
用語