Internal controls over financial reporting are the systems and processes an organization establishes and operates to ensure the reliability of financial statements and other external financial disclosures. Because financial reporting touches all business processes that affect financial results—including sales, accounting, and IT systems—multiple departments must collaborate rather than leaving responsibility to a single unit. Sound internal controls are a cornerstone of corporate governance and contribute to fraud prevention and error detection.

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• 2020r02o #52情報システム部門が受注システム及び会計システムの開発・運用業務を実施している。受注システムの利用者は営業部門であり、会計システムの利用者は経理部門である。財務報…