問36
頻出度★★★
システム監査人の職業倫理に照らしてふさわしくない行為はどれか。
平成27年度 秋期 ITパスポート試験 問36
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 36
Incorrectア
Confirming the items pointed out by the corporate auditor during an operational audit is a legitimate act of gathering and making use of information needed to conduct the audit, and it does not undermine independence. On the contrary, it is a useful audit procedure and poses no ethical problem.
- イ
正解 A systems auditor is required by professional ethics to have “independence and objectivity,” meaning the audit is conducted fairly and objectively from a position independent of the audited party. Choice イ, “conducting the audit under a contingency-fee (success-fee) contract,” is a contract in which the fee the auditor receives is tied to the audit result (whether issues are pointed out and the content of the evaluation), so the auditor might distort their judgment in order to make their own fee more favorable. In other words, an interest in the outcome arises and independence and objectivity are undermined, so in light of the code of professional ethics this is an “inappropriate action.”
Incorrectウ
Conducting a joint audit with another auditor who has specialized knowledge is a legitimate approach that raises the quality and expertise of the audit, and it does not harm independence or objectivity. It is not an ethically inappropriate action.
Incorrectエ
Confirming the content of the audit report produced by a different auditor in the previous year is a legitimate act of reference—grasping past findings and the background so as to conduct the audit efficiently and accurately—and it does not undermine independence. It does not constitute an ethical violation.
ここがポイント
- The core of the professional ethics required of a systems auditor is “independence and objectivity.” It is essential to conduct the audit from a fair position, without any interest in the audited party or the audit result.
- A contingency-fee (outcome-linked) contract makes the fee depend on the audit result, so it undermines independence and objectivity and violates the systems auditor's code of professional ethics.
用語