ITPEC FE Morning October 2021 Question 60
ITPEC FE Morning October 2021 — Question 60 of 80
A system auditor must be independent from both the department that developed the system and the department that operates it.
The accounting system was developed by the IS department and operated by the accounting department, so the auditor must belong to neither.
Why not others:
- (a) Certified public accountant is a requirement for financial audits, not IT system audits
- (c) Reporting to the accounting department manager violates independence — they operate the system
- (d) Reporting to the IS department manager violates independence — they developed the system
Key rule: A system auditor must be organizationally independent from all parties involved in developing and operating the audited system.
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