問45
頻出度★★★
システム監査を実施することになり監査チームを編成した。チームに参画する全ての監査人に対して, 共通して求められる要件はどれか。
平成30年度 春期 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
- ア
正解 For a systems auditor, the most basic requirement that is commonly required of everyone is independence from the audit target. An audit is the act of evaluating the target business or system from an objective and fair standpoint, so if an auditor has a conflict of interest with the audit target or belongs to it, the evaluation becomes lenient and the credibility of the audit is lost. Therefore, regardless of job type or specialty, independence (objectivity) is required of all auditors participating in the team. Thus ア is correct.
Incorrectイ
Detailed technical knowledge of the system being audited is helpful if you have it, but it is not commonly required of all auditors. Situations that need specialized technical evaluation can be covered by the support of technically knowledgeable auditors or experts, so it cannot be called a requirement for every team member.
Incorrectウ
Practical experience in the business being audited is not a mandatory requirement. Rather, auditing a business you were in charge of yourself risks impairing your independence, so it is not a requirement commonly required of all auditors.
Incorrectエ
Improving (correcting) the problems is the responsibility of the department being audited, and the auditor's role goes only as far as pointing out the problems and giving advice. The auditor does not need the ability to carry out improvements themselves, and doing so would cause them to lose their independence, so it is not a common requirement.
ここがポイント
- The requirement commonly required of all systems auditors is independence from the audit target (objectivity and fairness); without it, the credibility of the audit cannot be maintained.
- Technical knowledge, business experience, and improvement ability are beneficial if present but are not mandatory; in particular, having the auditor carry out the improvements should be avoided from the standpoint of independence (their role goes only as far as pointing out problems and giving advice).
用語