問52
頻出度★★★
A 社は会計システムの再構築のプロジェクトを立ち上げ, システム開発を B 社に外部委託している。B 社から納品される成果物の検収において, プロジェクトの品質管理に係る手続を遵守しているかどうかのシステム監査を行う監査人として, 適切な者は誰か。
令和7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
- ア
正解 A systems audit is only effective when someone independent of the audit target (here, the project's quality management procedures) evaluates and verifies it objectively. Option “ア”, the leader of Company A's administrative department who is not involved in the rebuild, has no stake in this project and can ensure independence, so this person can fairly audit whether the quality management procedures are being followed during acceptance. Therefore “ア” is the appropriate auditor.
Incorrectイ
Company A's project manager is the party overseeing the rebuild project and would end up auditing the very quality management procedures they manage. This is self-auditing, which lacks independence, so this person is not appropriate as an auditor.
Incorrectウ
Company B's system development leader is the development-side party who created the deliverables and is precisely the target being audited. Having the audited party audit itself lacks independence and is not appropriate.
Incorrectエ
Company B's quality management manager is the quality management staff on the contractor (producer) side and belongs to the party whose adherence to the quality management procedures is questioned during acceptance. They cannot conduct an independent audit from the perspective of the client, Company A, so this is not appropriate.
ここがポイント
- The most important principle of a systems audit is the auditor's independence: the audit is carried out by someone in a third-party position who has no stake in the audit target (the project or the audited department).
- Self-auditing by project insiders (the project manager, developers, or the contractor's quality manager) lacks independence and is therefore not acceptable.
用語