問47
頻出度★★★
システム監査人は, 監査対象者と利害関係を有することは許されない。そのことを何と呼ぶか。
平成25年度 春期 ITパスポート試験 問47
マネジメント系システム監査 › システム監査
This question's explanation and your answers so far.
解説
問 47
Incorrectア
Audit capability means the knowledge and skills needed to perform a systems audit accurately, such as information technology, internal control and audit procedures. The System Audit Standards do also require an auditor to have sufficient professional ability, but that is a question of competence, of how well the person can audit, not the question of relationship expressed by “must not have a conflict of interest with the party being audited.” Even a highly capable auditor cannot conduct a valid audit if there is a conflict of interest with the audited department, so this does not fit as the name of the concept the question asks about.
Incorrectイ
Practical experience refers to the record of what work and what audits the auditor has been through up to now. A wealth of experience is indeed a factor that raises the quality of an audit, but it is a different viewpoint from whether or not a conflict of interest exists. On the contrary, having once belonged to the department being audited can even work in the direction of damaging independence, so having experience does not guarantee the absence of a conflict of interest. It is therefore wrong as a restatement of the question.
- ウ
正解 The correct answer is ウ, “The independence of the systems auditor.” A systems audit is a mechanism in which an information system is inspected and evaluated from a third-party position to see whether it is properly managed and operated, and advice or recommendations are then given to management. If the person doing the auditing has a conflict of interest with the party being audited, outsiders will suspect that the auditor overlooks problems that are inconvenient for him or rates things too leniently, and the audit result itself loses its credibility. The System Audit Standards therefore require the auditor to be independent of what is audited, and this is called independence. Independence has two sides. One is independence in appearance (independence of position), meaning a separation that anyone can see: not belonging to the department being audited, not auditing a system one was involved in developing or operating, and having no financial or other conflicting interest with the party being audited. The other is independence in mind, meaning the attitude of judging fairly and objectively without leaning toward any particular side. The wording in the question, that the auditor “must not have a conflict of interest with the party being audited,” describes exactly this independence in appearance, so ウ is correct.
Incorrectエ
Presentation skill is the ability to express and communicate — to explain audit results and improvement proposals clearly at an audit report meeting and convince the listener. It is useful when conveying audit results to management, but it is not a concept that defines the relationship between the auditor and the party being audited. The question asks about a requirement of position, namely that no conflict of interest may be held, so エ, which refers to communication skill, is unrelated.
ここがポイント
- Independence of the systems auditor: to guarantee the credibility of an audit, the auditor must be independent of what is audited. Independence in appearance (independence of position) refers to separation on the formal side — not belonging to the department being audited, not auditing a system one was involved in developing or operating, and not holding a conflict of interest with the party being audited — while independence in mind refers to the attitude of judging fairly and objectively. The phrase in the question, that the auditor must not hold a conflict of interest, is a description of independence in appearance.
- Where a systems audit sits: the auditor works from an organizationally independent position, such as reporting directly to top management, inspecting and evaluating the reliability, safety and efficiency of the information system and giving advice or recommendations on the problems found. Responsibility for actually carrying out the improvements lies with the audited department; note that if the auditor performs that work in its place, independence is lost.
用語