問45
頻出度★★★
監査役が行う監査を，会計監査，業務監査，システム監査，情報セキュリティ監査に分けたとき，業務監査に関する説明として，最も適切なものはどれか。
平成30年度 秋期 ITパスポート試験 問45
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 45
Incorrectア
Verifying whether the financial position and business results are properly recorded in the financial statements is a description of a “financial audit,” not an operational audit.
Incorrectイ
Verifying whether the management and operation of security measures for information assets are carried out effectively is a description of an “information security audit,” not an operational audit.
Incorrectウ
Comprehensively inspecting and evaluating the information system and verifying whether IT is utilized effectively and efficiently is a description of a “systems audit,” not an operational audit.
- エ
正解 An operational audit is an audit in which the company auditor verifies whether the “execution of the directors' duties” is carried out properly in accordance with the law and the articles of incorporation. Its target is not the appropriateness of accounting treatment, but the legality and appropriateness of how the management (the directors) carry out their business itself. Choice エ states exactly that it audits whether “the directors perform their duties in accordance with the law and the articles of incorporation,” which makes it the most appropriate description of an operational audit.
ここがポイント
- Operational audit = the company auditor checks whether the directors' execution of their duties conforms to laws and the articles of incorporation and is appropriate (its target is the legality and appropriateness of business in general, other than accounting).
- Distinguish the types of audit: financial audit = the appropriateness of the financial statements; systems audit = the effective utilization of IT; information security audit = the safety measures for information assets.
用語