問39
頻出度★★★
システム監査における評価に関する記述のうち, 適切なものはどれか。
平成27年度 春期 ITパスポート試験 問39
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 39
Incorrectア
Incorrect. If parts lacking audit evidence are evaluated by speculation, the conclusion has no factual support, and the audit loses its objectivity and verifiability. When evidence cannot be obtained, the proper response is to perform additional audit procedures to gather evidence, or to report the fact that evidence could not be obtained (a scope limitation) as it stands. Gaps must never be filled in by guesswork.
- イ
正解 The correct answer is イ. Evaluation in a systems audit must not rest on the auditor’s subjective impressions or on what the departments involved would like to see. It must be based on an objective fact: the audit evidence obtained through audit procedures. That evidence is recorded and organized in the audit working papers (audit records), which document which evidence the auditor used, what was verified, and by what reasoning the conclusion was reached, and which serve as the basis for the audit opinion and for improvement recommendations. Because the evaluation stands on evidence, the audit result can later be verified by a third party, giving it reproducibility and persuasive force. Hence イ, evaluation must be based on the audit evidence, is appropriate.
Incorrectウ
Incorrect. Adjusting the evaluation to suit the wishes of the system-using department violates the independence and fairness required of an auditor. Interviewing the using department is a valid way to gather audit evidence, but its wishes never become the criterion for evaluation. The criteria are the objective standards appropriate to the audit’s purpose, together with the evidence collected.
Incorrectエ
Incorrect. The audited department is the party being evaluated; if the evaluation followed its wishes, the audit would not hold up at all. The auditor must judge from a position independent of the audited department. Explanations given by that department may be treated as evidence, but only after corroboration is obtained; their preferences must never be adopted directly as the conclusion.
ここがポイント
- Evaluation in a systems audit is based on objective facts: the audit evidence, and the audit records (audit working papers) in which it is recorded. It must not be decided by speculation or by the wishes of the departments involved.
- An auditor is required to be independent and objective, carrying out audit procedures from a position independent of both the audited department and the using department, and forming the audit opinion on the basis of evidence.
用語