問52
頻出度★★★
会計監査の目的として, 最も適切なものはどれか。
令和5年度 ITパスポート試験 問52
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 52
Incorrectア
Controlling the risks of the IT in use and confirming that IT governance has been achieved is the purpose of a system audit, not a financial audit.
Incorrectイ
Confirming whether risk management related to information security — including how PCs are used — is being carried out effectively is the purpose of an information security audit, which differs in scope from a financial audit that examines the appropriateness of accounting.
Incorrectウ
Confirming whether various operations are run reasonably and efficiently in accordance with the organization's policies is the purpose of an operational audit. Because it examines the soundness of business operations rather than the accuracy of accounting processing, it differs from a financial audit.
- エ
正解 The correct answer is エ. A financial audit is an audit that verifies whether a company's accounting processing is carried out properly. Its purpose is to confirm that the entire flow — from the occurrence of daily transactions through to their aggregation into the financial statements (financial reports) — contains no fraud or errors. Choice エ states exactly this definition, so it is the most appropriate.
ここがポイント
- The purpose of a financial audit is to confirm that the accounting processing — from the occurrence of transactions through to their aggregation into the financial statements — contains no fraud or errors.
- Audits are distinguished by their object. Do not confuse a financial audit (appropriateness of accounting), a system audit (IT and IT governance), an information security audit (information security), and an operational audit (soundness of business operations).
用語