問51
頻出度★★★
社内で開発及び運用を行っている経理システムの内部監査を実施するとき, システム監査人として, 最も適切なものはどれか。
令和7年度 ITパスポート試験 問51
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 51
Incorrectア
The person responsible for operating the accounting system is precisely a party who operates the audited system on a daily basis. Auditing the very work one operates oneself would destroy independence, so this person is not suitable as an auditor.
Incorrectイ
An employee of the contractor company that handled the development is a party who personally developed the audited system; auditing one's own development output would be a self-audit. Because of the conflict of interest, an objective evaluation is not possible, so this person is not suitable.
Incorrectウ
An accounting staff member who is a user of the accounting system is a party who uses the audited system. Auditing the work and system that one uses oneself cannot be called an independent position, so this person is not suitable as an auditor.
- エ
正解 The most important requirements for a systems auditor are independence from the audited subject (having no conflict of interest) and the professional competence to carry out the audit. Choice エ, “an employee of an organization reporting directly to top management who has knowledge of both accounting and IT,” is not a party to any of the audited subject's development, operation, or use of the accounting system, and therefore stands in an independent position; the person also possesses knowledge of both accounting work and IT, and so can conduct the internal audit objectively and accurately. Because the person belongs to an organization reporting directly to top management, the audit results can be reported directly to management, which appropriately ensures the effectiveness and independence of the audit.
ここがポイント
- The most important requirements for a systems auditor are independence (not being a party to the development, operation, or use of the audited subject) and professional competence (knowledge of the subject work and of IT).
- To ensure the objectivity and effectiveness of the audit, it is preferable to place the auditor in a position independent of the audited department, such as in an organization reporting directly to top management, and to enable the results to be reported to management.
用語