ITPEC FE Morning October 2023 Question 60

The team reports the results to the person who requested the audit — so that person can issue improvement instructions based on the report.

A system audit is commissioned by someone with authority over the audited area, usually top management. The audit team reports its results and recommendations to that requester, who then directs the audited departments to make improvements. The team must be independent of the audited area, and it stays responsible for its audit even when it uses outside help.

Answer (b)

Why not others:

• •(a) — members of the department being audited would be auditing their own work; the team must be independent of the auditee
• •(c) — in a business operations audit the user department is itself under audit, so its members lack independence
• •(d) — an expert may assist, but the scope of support, the methods and the audit results remain the responsibility of the audit team

Key rule: System auditors are independent of the auditee, report to whoever commissioned the audit, and keep responsibility for the conclusions even when they use experts.

System Audit · AI-written, may contain errors