問55
頻出度★★★
有料のメールサービスを提供している企業において, メールサービスに関する開発・設備投資の費用対効果の効率性を対象にしてシステム監査を実施するとき, システム監査人が所属している組織として, 最も適切なものはどれか。
令和3年度 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
- ア
正解 A systems auditor is most strongly required to be in a position that is independent of the audit target (independence and objectivity). In this question the audit target is the cost-effectiveness efficiency of the development and facility investment for the email service, so the departments engaged in its development, procurement, and planning are the ones being audited. The quality assurance department in choice ア reports directly to the president and belongs to none of these audited departments, so it can evaluate across the whole organization from a top-level position and carry out the audit while keeping independence and objectivity. Therefore it is the most appropriate.
Incorrectイ
The operations department is the party responsible for procuring the equipment (facility investment) needed for the email service, so it is precisely carrying out the very work that is the audit target. If it audited the efficiency of its own investment by itself, independence would be lost and an objective evaluation would be impossible, so it is inappropriate.
Incorrectウ
The planning department is the party that selects the features and evaluates the cost-effectiveness, so it handles the very audit target of cost-effectiveness efficiency. This would mean auditing its own evaluation work by itself, which lacks independence, so it is inappropriate.
Incorrectエ
The development department is the party that carries out the development that is the audit target, so it is on the audited side. If it audited the efficiency of its own development investment by itself, it could not maintain objectivity, so it is inappropriate.
ここがポイント
- For a systems auditor, being independent of the audit target (independence and objectivity) is most important. The auditor must not belong to the development, operations, or planning departments that carry out the audited work.
- An organization that is independent of the audited departments and reports directly to top management, such as the quality assurance department reporting directly to the president, is appropriate as the auditing body.
用語