問51
頻出度★★★
システム監査において, 各部署の外部媒体の管理状況について調査することにした。システム監査を, 監査計画, 予備調査, 本調査, 評価・結論のプロセスに分けて実施するとき, 収集した結果に基づき, 外部媒体の管理状況についての監査意見を検討するプロセスはどれか。
令和8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
Audit planning is the first stage of the audit, the process of drawing up the audit objectives, targets, scope, procedures, schedule, and so on. At this point no results have been collected yet, so it is not the stage for examining the audit opinion.
Incorrectイ
The preliminary survey is the process that, prior to the main survey, grasps an overview of the audited subject operations and management structure in order to narrow down the focus points of the main survey. It is not the stage for reaching conclusions on the audit opinion based on evidence.
Incorrectウ
The main survey is the process that actually collects and verifies the audit evidence serving as the basis for the audit opinion. The collected results are gathered here, but examining them to reach a conclusion on the opinion is done in the following evaluation/conclusion stage, not in the main survey itself.
- エ
正解 A systems audit proceeds in the order of audit planning → preliminary survey → main survey → evaluation/conclusion. Based on the audit evidence gathered up through the main survey (the collected results), comprehensively judging whether the management of external storage media is appropriate and then compiling the audit opinion to reach a conclusion is exactly what the final stage, the evaluation/conclusion process, does. Therefore the correct answer is エ.
ここがポイント
- The order of the standard systems-audit process: audit planning → preliminary survey → main survey → evaluation/conclusion. Being able to distinguish the role of each stage is the key point.
- Forming the audit opinion and reaching a conclusion are done in the final stage, evaluation/conclusion, based on the audit evidence collected during the main survey.
用語