問51
頻出度★★★
システム監査における被監査部門の役割として, 適切なものはどれか。
平成29年度 春期 ITパスポート試験 問51
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 51
- ア
正解 A systems audit is divided into the auditing side (the systems auditor) and the audited side (the audited department). The audited department is the business unit that is the target of the audit, and its role is to cooperate so that the auditor can make an objective evaluation. Specifically, at the auditor's request, it provides the materials and information needed for the audit, such as business documents, records, and data. Therefore, choice ア, which states that it provides the materials and information needed for the audit, is appropriate.
Incorrectイ
Receiving reports on the status of improvement implementation in response to the findings and improvement proposals is the role of the management who commissioned the audit, or of the systems auditor who conducts the follow-up. The audited department is rather the party that implements the improvements and reports on their status, not the party that receives the reports, so it is incorrect.
Incorrectウ
The audit report is prepared by the systems auditor and is submitted to and received by the management who commissioned the audit (the audit client). It is not the audited department that receives the report from the auditor, so it is incorrect as the role of the audited department.
Incorrectエ
The preliminary survey is work carried out by the systems auditor prior to the main survey in order to grasp an overview of the audit target. The party that conducts it is the auditing side, not the audited department, so it is incorrect.
ここがポイント
- Understand the division of roles in a systems audit between the auditing side (the systems auditor) and the audited side (the audited department). The role of the audited department is to cooperate with the audit by providing the materials and information needed for it.
- The preliminary survey, the main survey, and the preparation of the audit report are the role of the systems auditor, while receiving the report is the role of the audit client (management); the responsible party differs from the audited department.
用語