問40
頻出度★★★
企業の活動に関する記述のうち，内部統制の活動内容として，最も適切なものはどれか。
令和8年度 ITパスポート試験 問40
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 40
- ア
正解 One of the objectives of internal control is the reliability of financial reporting, and appropriate information disclosure is central to it. When the content of a financial results announcement contains a serious error, correcting it and disclosing it to the outside promptly without concealment is an act that maintains the reliability of financial reporting and conveys correct information to stakeholders, making it the most appropriate internal control activity. Therefore the correct answer is ア.
Incorrectイ
Having the very person who drew up the payment slip also perform the final approval violates the principle of segregation of duties (mutual checks). The control activity is to have different people handle drawing up (the work) and approval (the check) in order to prevent fraud and errors; having the same person approve is inappropriate as internal control.
Incorrectウ
Responses to risk include not only avoidance but also options such as reduction, transfer (shifting), and acceptance (retention), which should be applied appropriately according to the magnitude of the risk and the cost. Responding to all identified risks by avoiding them all would make the business activities themselves unviable, so it is inappropriate.
Incorrectエ
If internal whistleblowing must always be done through one's direct supervisor, then when that supervisor is themselves a party to the wrongdoing, the report gets suppressed and the system fails to function. A whistleblowing system should provide a channel that can be used without going through the direct supervisor; a rule that makes going through the supervisor mandatory is inappropriate as internal control.
ここがポイント
- The four objectives of internal control (effectiveness and efficiency of operations, reliability of financial reporting, compliance with laws and regulations, and safeguarding of assets), together with the ideas of the control activities, information and communication, and monitoring that support them.
- The principle of segregation of duties and mutual checks (separating drawing up from approval), and the proper use of risk responses (avoidance, reduction, transfer, and acceptance).
用語