令和3年度 ITパスポート試験 問38

※ Our check while writing this explanation could not fully confirm the published answer; scoring follows IPA's official key.

• ×Incorrectア

  a=audit plan is correct, but b“integration testing, system testing, operation testing”are testing phases in software development, not the procedure for carrying out a systems audit. The audit procedure is preliminary survey, main survey, and evaluation and conclusion, so this is wrong.

• ○イ

  正解 The correct answer is イ. The Systems Audit Standards stipulate that a systems audit must be carried out based on a=“the audit plan”, following the procedure of b=“preliminary survey → main survey → evaluation and conclusion”. First, the audit plan defines the purpose, target, scope, and schedule of the audit; the preliminary survey grasps the overview of the audit target and the state of its controls; the main survey collects and verifies evidence; and finally, the evaluation and conclusion stage compiles and reports the audit opinion. Only イ satisfies this combination of a=audit plan and b=preliminary survey, main survey, evaluation and conclusion.

• ×Incorrectウ

  Both a=“laws and regulations”and b=“integration testing, system testing, operation testing”are wrong. The direct basis for carrying out the audit is not the laws and regulations themselves but the audit plan; and b is also a testing phase of development, not the audit procedure. Being wrong on two counts, this is the least appropriate.

• ×Incorrectエ

  b“preliminary survey, main survey, evaluation and conclusion”is the correct audit procedure, but a=“laws and regulations”is wrong. A systems audit is not carried out on the basis of laws and regulations themselves, but based on an audit plan formulated in advance.