ITPEC FE Morning April 2018 Question 60

System Audit Implementation — understanding the correct procedures and responsibilities in a system audit

A system audit must follow key principles of independence and accountability:

1. The system auditor reports results to the person who requested the audit, enabling them to issue improvement instructions based on the findings.
2. The audit team must be independent from the department being audited — members of the audited department cannot audit themselves.
3. When external experts assist, the auditor retains full responsibility for scope, methods, and results.
4. Operations audits are conducted by independent auditors, not by user department members.

Why not others:
- a) Violates independence — the audit team must NOT consist of members from the department being audited
- c) Operations audit teams are independent auditors, not user department members
- d) The system auditor remains responsible even when using external experts — experts do not take over decision-making authority

Key rule: The auditor must be independent from the audited entity and always bears final responsibility for the audit outcome.

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