問55
頻出度★★★
システム監査の業務は, 監査計画の立案, 監査証拠の入手と評価, 監査手続の実施, 監査報告書の作成, フォローアップのプロセスに分けられる。これらのうち, 適切な対策の実施を指導するプロセスはどれか。
平成31年度 春期 ITパスポート試験 問55
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 55
Incorrectア
“Obtaining and evaluating audit evidence” is the process of obtaining evidence such as records and documents gathered through the audit procedures and examining its sufficiency and appropriateness. It is the stage of verifying facts, not the process that gives guidance on implementing countermeasures.
Incorrectイ
“Performing audit procedures” is the process of conducting interviews, checking documents, and so on in line with the audit plan to gather audit evidence. It is the stage of carrying out the audit, not one that gives guidance on implementing improvement countermeasures.
Incorrectウ
“Preparing the audit report” is the process of compiling the audit results and the improvement proposals (findings) and reporting them to the client. It is the stage of “proposing” the points that should be improved, not the process of confirming and giving guidance on whether those countermeasures have been implemented. Guidance and confirmation are handled by the subsequent follow-up.
- エ
正解 The correct answer is “エ Follow-up.” A systems audit proceeds in the order: drawing up the audit plan → performing audit procedures (obtaining and evaluating audit evidence) → preparing the audit report → follow-up (the stem only lists the processes and does not state their order). Follow-up means later confirming whether the audited department has implemented the countermeasures for the improvement proposals (findings) presented in the report and, if the response is inadequate, urging and guiding it to carry them out appropriately. In other words, it is this final process that plays the role of “giving guidance on implementing appropriate countermeasures,” so エ is correct.
ここがポイント
- The flow of a systems audit: drawing up the audit plan → performing audit procedures (obtaining and evaluating audit evidence) → preparing the audit report → follow-up.
- Follow-up is the final process that confirms whether the countermeasures based on the report’s improvement proposals have been implemented appropriately and gives guidance on their implementation (responsibility for carrying out the improvements lies with the audited department, while the auditor provides guidance and confirmation).
用語