ITPEC FE Morning April 2022 Question 60

Methods for ensuring accuracy when the sales department inputs and updates the database — an IT-related internal control, which is what a system audit examines.

A system audit independently evaluates whether information systems and the controls around them are appropriate: that data is input, processed and stored accurately and securely, and that the systems serve business objectives. Input checks, approval of updates and reconciliation of the sales database are IT controls, even though the people using them work in sales.

Answer (a)

Why not others:

• •(b) — drawing up a mid-term business plan is a management planning process, reviewed if at all by a business audit
• •(c) — the results of personnel evaluations are a human-resources matter with no IT control involved
• •(d) — reviewing production equipment to reduce defects is manufacturing quality control

Key rule: Whether something falls within a system audit depends on whether the control concerns information systems, not on which department carries it out.

System Audit · AI-written, may contain errors