問37
頻出度★★★
システム監査人の行動規範に関して，次の記述中の a，b に入れる字句の適切な組合せはどれか。 システム監査人は，監査対象となる組織と同一の指揮命令系統に属していないなど， a 上の独立性が確保されている必要がある。また，システム監査人は b 立場で公正な判断を行うという精神的な態度が求められる。
令和5年度 ITパスポート試験 問37
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 37
- ア
正解 The correct answer is ア (a: appearance, b: objective). The Systems Audit Standards require an auditor to have both “independence” and “objectivity and fairness”. Part a describes a state of “not belonging to the same chain of command as the organization being audited”, that is, having no conflict of interest or organizational link with the audited side as seen by a third party, which corresponds to “independence in appearance (independence in look and form)”. Part b describes “the mental attitude of making fair judgments”, which fits an “objective” position that is not biased toward any particular side. Therefore ア, which fills a with “appearance” and b with “objective”, is correct.
Incorrectイ
The “management” for a is wrong. The statement about not belonging to the chain of command indicates not a management policy but organizational independence (independence in appearance). Moreover, the “auditee's” position for b means standing on the side being audited, which is the exact opposite of and contradicts making fair judgments.
Incorrectウ
The “contract” for a is wrong. What the question asks about is the organizational relationship of the chain of command, not a contractual relationship. The “management's” position for b also biases toward a particular party (management), which is inappropriate as a description of the mental attitude that calls for fair and objective judgment.
Incorrectエ
The “transaction” for a is wrong; independence refers to organizational (appearance) independence, not a transactional relationship. The “conscientious” for b is less precise than “objective” as a word expressing the mental attitude that supports fair judgment, and it does not capture the essence of independence, namely being unbiased toward any particular side.
ここがポイント
- A systems auditor's independence has two kinds: “independence in appearance”, which severs organizational and formal ties, and “independence in mind (objectivity and fairness)”, which is the mental attitude of judging without bias.
- Keep in mind the code of conduct of the Systems Audit Standards: “not belonging to the same chain of command” = independence in appearance, and “the mental attitude of making fair judgments” = an objective position.
用語