ITPEC FE Morning April 2019 Question 60

Methods that ensure accuracy when the sales department inputs and updates a database — these are IT-related controls, the subject of a system audit.

A system audit evaluates whether the controls around information systems keep them reliable, secure and efficient. Checks that make data input and updates accurate (input validation, approval of changes, reconciliation of totals, error handling) are application controls inside an information system, so they are exactly what the auditor examines.

Answer (a)

Why not others:

• •(b) — how the mid-term business plan is created is a business planning process, not a control over an information system
• •(c) — the results of personnel evaluations are an HR matter; they involve no IT control
• •(d) — reviewing production equipment to reduce defects is manufacturing quality control, not an IT control

Key rule: A system audit covers controls over information systems and the data they process; business processes without an IT control in them are outside its scope.

System Audit · AI-written, may contain errors