問50
頻出度★★★
システム監査では, 監査部門だけではなく被監査部門にも相応の役割がある。被監査部門が実施するものはどれか。
平成29年度 秋期 ITパスポート試験 問50
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 50
- ア
正解 In a systems audit, the audit department (the systems auditor) leads the planning, investigation, and reporting, but the audited department also has a role: to cooperate with the audit. A typical example is explaining and presenting the operational rules and actual operating conditions of the audited system to the auditor. Because the auditor is not familiar with the field, only by receiving explanations from the audited department can the auditor grasp the actual situation and gather evidence. Therefore option ア, explaining the operational rules and the like concerning the system being audited, is what the audited department performs, and it is the correct answer.
Incorrectイ
Conducting the main investigation based on the system audit plan is an audit activity carried out by the audit department (the systems auditor) that drew up the plan itself; it is not the role of the audited department.
Incorrectウ
Creating the system audit plan is the role of the audit department (the systems auditor) that leads the audit; it is not something drawn up by the audited department that undergoes the audit.
Incorrectエ
Receiving the system audit report is an act of the management that commissioned the audit (the audit client), who receives the report and uses it for improvement. It belongs to the client side, not to the audited department.
ここがポイント
- Role division in a systems audit: creating the plan, the main investigation, and writing the report are handled by the audit department (the systems auditor); receiving the report is done by the audit client (management); and the audited department is responsible for cooperating with the audit (explaining the target system and providing materials).
- The main role of the audited department is to cooperate with the audit, and explaining the operational rules and operating conditions of the audited system to the auditor is a typical example.
用語