Monitoring is one of the components of internal control, defined as the ongoing or periodic process of evaluating whether internal controls are operating effectively. It encompasses both routine monitoring built into daily operations and separate independent evaluations. Its purpose is to identify deficiencies early and drive corrective action; internal audit activities and management reviews are typical examples.

Past questions testing this term · 2 questions

• 2019r01a #37内部統制におけるモニタリングの説明として，適切なものはどれか。
• 2010h22a #35内部統制が有効に機能していることを継続的に評価するプロセスはどれか。