問53
頻出度★★★
a～d のうち, システム監査人が, 合理的な評価・結論を得るために予備調査や本調査のときに利用する調査手段に関する記述として, 適切なものだけを全て挙げたものはどれか。 a EA (Enterprise Architecture) の活用 b コンピュータを利用した監査技法の活用 c 資料や文書の閲覧 d ヒアリング
令和4年度 ITパスポート試験 問53
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 53
Incorrectア
The combination a, b, c. b and c are correct, but it is wrong because it includes a, EA (Enterprise Architecture). EA is a design and management framework for organizing and optimizing the overall picture of an organization's business and systems; it is not an investigation method for collecting audit evidence.
Incorrectイ
The combination a, b, d. b and d are correct, but it is wrong because it includes a (use of EA), which is not an investigation method, and omits c (reviewing materials and documents), which is an investigation method.
Incorrectウ
The combination a, c, d. c and d are correct, but it is wrong because it includes a (use of EA), which is not an investigation method, and omits b (computer-assisted audit techniques), which is an investigation method.
- エ
正解 The investigation methods that a systems auditor uses in preliminary and main investigations refer to concrete ways of gathering information in order to collect audit evidence. b, computer-assisted audit techniques (CAAT), is a representative audit method that directly verifies data and logs with tools, so it is appropriate. c, reviewing materials and documents, is a basic audit method for grasping the situation from regulations, forms, system design documents, and the like, so it is appropriate. d, hearings (asking questions of the people involved), is also a standard audit method for confirming actual conditions and operational status, so it is appropriate. Therefore, listing only the appropriate items gives b, c, d, and the correct answer is エ.
ここがポイント
- Representative investigation methods in a systems audit include hearings, reviewing materials/documents, and computer-assisted audit techniques (CAAT); all of them are ways of gathering information to obtain audit evidence.
- EA (Enterprise Architecture) is a management approach for systematically designing/optimizing an organization's overall business and systems; distinguish that it does not qualify as an audit investigation method.
用語