ITPEC FE Morning October 2023 Question 60
ITPEC FE Morning October 2023 — Question 60 of 80
The core principle of a system audit is independence and reporting to the requester.
- •The audit team must be independent from the department being audited
- •Results are reported to the person requesting the audit, who then issues improvement instructions
- •Even when an external expert assists, the audit team retains responsibility for scope, methods, and results
Why not others:
- (a) Violates independence — auditors should not be members of the department being audited
- (c) Same issue — forming the team from the user's department creates a conflict of interest
- (d) The expert only assists; decisions on scope, methods, and responsibility for results stay with the audit team
Key rule: Audit team = independent from auditee, reports to requester, and owns all decisions even when using external experts.
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