問41
頻出度★★★
ITガバナンスの活動において, 取締役会等のリーダーシップに関するリスクの記述として, 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41
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 41
Incorrectア
Accountability is borne by the board of directors and similar bodies. Even if the formulation of the IT strategy is delegated, the ultimate accountability remains with the board. What can be delegated is the responsibility for execution, not accountability, so the premise of making the responsible department bear the ultimate responsibility is wrong.
Incorrectイ
The involvement of the board of directors and similar bodies in setting the organization's performance expectations is an appropriate governance action that indicates the direction to take. The causal claim that being involved makes them a status-quo-following type and prevents achieving the objectives does not hold, so the description is inappropriate.
- ウ
正解 The correct answer is ウ. In IT governance, the leadership of the board of directors and similar bodies refers to top management itself establishing codes of conduct and ethical norms and taking the lead in complying with them (leading by example = showing the way themselves). Even if the board establishes norms, unless they comply with the norms themselves, ethical conduct will not be thoroughly enforced throughout the whole organization. This is the most appropriate description of a risk related to leadership.
Incorrectエ
For the board of directors and similar bodies to clearly state the organization's IT governance policy is the original leadership role of indicating the direction for the whole organization. There is no causal relationship between clearly stating the policy and a bias toward activities being led by the information systems department, so the description is inappropriate.
ここがポイント
- Leadership in IT governance = the board of directors and similar bodies establish norms and lead by example (top management itself shows the way), thereby taking on the role of instilling ethical conduct throughout the whole organization.
- Accountability cannot be delegated. Even if authority or execution is delegated, the ultimate accountability remains with the board of directors and similar bodies.
用語