問48
頻出度★★★
委託に基づき他社のシステム監査を実施するとき, システム監査人の行動として, 適切なものはどれか。
令和2年度 ITパスポート試験 問48
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 48
Incorrectア
Conducting the audit so as to favor the management of the commissioning party undermines the fairness and objectivity required of an auditor. An audit is meant to evaluate the facts neutrally rather than to cater to the client's interests, so this is inappropriate.
Incorrectイ
Disclosing to the public all information learned during the audit violates the duty of confidentiality. An auditor must not leak confidential information obtained in the course of work to outsiders without proper justification, so this is inappropriate.
Incorrectウ
A contract in which the remuneration depends on the number of findings (a success-fee arrangement) gives the auditor an incentive to inflate or suppress findings, undermining the independence and objectivity essential to an audit. A fee structure that shakes neutrality is inappropriate.
- エ
正解 The fundamental principle of a systems audit is that the auditor draws conclusions from an independent and objective standpoint, based on factual support (evidence). An audit opinion must not rest on the auditor's subjective impressions or assumptions; it must be backed by the “sufficient and appropriate audit evidence” that has actually been gathered. Choice エ states this principle directly and is appropriate conduct consistent with the systems audit standards, so it is the correct answer.
ここがポイント
- A systems auditor upholds independence, objectivity, and confidentiality, and conducts the audit from a stance that does not cater to the client's interests.
- An audit opinion is judged not on subjective views but on “sufficient and appropriate audit evidence” (a fundamental principle of the systems audit standards).
用語