問47
頻出度★★★
監査を会計監査，業務監査，情報セキュリティ監査，システム監査に分けたとき，システム監査に関する記述として，最も適切なものはどれか。
令和8年度 ITパスポート試験 問47
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 47
Incorrectア
Verifying risk management concerning information leakage (confidentiality) is a description of an information security audit. Its scope is narrower than a systems audit, which targets information system risks as a whole, and it specializes in security, so it does not apply.
Incorrectイ
Verifying whether the operations leading to the preparation of financial statements are free of fraud or error is a description of a financial audit. Its target is the appropriateness of accounting information, and its purpose differs from a systems audit, which concerns responding to information system risks.
- ウ
正解 A systems audit is an audit that, from an independent and expert standpoint, verifies and evaluates whether an organization has established and operated appropriate controls to address risks related to information systems (reliability, safety, efficiency, etc.), and that leads to improvement. Choice ウ, “Verifying that the organization is responding appropriately to risks related to information systems,” is exactly this definition itself, so it is the most appropriate.
Incorrectエ
Verifying whether the various operations within an organization are operated rationally and efficiently in accordance with the organization's policy is a description of an operational audit. Its target is the operation of business as a whole, including the use of information systems, and it differs from a systems audit, which focuses on responding to information system risks.
ここがポイント
- Systems audit = an audit that, from an independent standpoint, verifies whether an organization is responding appropriately to risks related to information systems (reliability, safety, efficiency).
- Distinguishing audit types: financial audit = appropriateness of financial statements; operational audit = rationality and efficiency of operations; information security audit = security such as confidentiality of information; systems audit = responding to information system risks.
用語