Learn in the textbookSignificance, Types, and Structure of Systems Auditing
DefinitionA systems auditor (システム監査人) is a person who, from a position independent (独立) of the audit target, professionally inspects and evaluates information systems and reports the results to the party that requested the audit.
ExplanationThe auditor draws up an audit plan and evaluates based on the audit evidence (監査証拠) (the documents and records that support the evaluation) gathered during the investigation. After reporting, the auditor checks and evaluates how far the audited department (被監査部門) has progressed with its improvements, which is called follow-up (フォローアップ).
AnalogyIt is like having your class's test graded not by you but by an unrelated teacher; because the grader has no stake in the results, the evaluation can be fair.
Memory hookIn the Japanese word for audit 監査, the first character means "watch over" and the second means "examine." Watching over your own work is not an audit, so let the two characters remind you of independence.