ITPEC FE Morning October 2019 Question 59
ITPEC FE Morning October 2019 — Question 59 of 80
System Audit Roles — what a system auditor is and isn't allowed to do.
A system auditor's job is to independently examine IT systems and point out problems with recommendations for improvement. The auditor does not have authority to order changes — that responsibility belongs to management.
Key principles of system auditing:
- Independence: the auditor must remain objective
- Sufficient evidence: conclusions must be based on completed investigation, not assumptions
- Advisory role: the auditor recommends, not commands
Why not others:
- (a) Writing a report based on an incomplete investigation violates the principle of sufficient evidence
- (b) "Orders improvements" exceeds the auditor's authority — auditors recommend, management decides
- (d) Forming opinions on uninvestigated matters based on personal experience violates objectivity and evidence requirements
Key rule: An auditor finds and reports — never orders or guesses.
AI-generated — may contain errors
The original exam layout is preserved in the image so diagrams, formulas, tables, and code remain accurate.
This question comes from an official ITPEC past paper. ITPEC Practice is an independent study tool and is not affiliated with ITPEC. See the official FE past-paper collection or Report an issue.