IPA FE Subject A sample Question 47
A question IPA Japan published in 基本情報技術者試験 科目A サンプル問題 問47, translated into English. ITPEC is based on the same exams.
Same question on ITPEC: Oct 2020 Q59
Which of the following is the most appropriate measure that a management executive must take to secure the appearance of independence for an internal system auditor?
Explanation
Assign the auditor to the internal audit department — independence in appearance comes from the auditor's place in the organisation, outside the departments being audited.
System audit standards ask for two kinds of independence. Independence in appearance (external independence) means the auditor has no organisational tie to or interest in the audit target, so that others can see the audit is impartial. Independence of mind means an objective attitude. The first is secured by where the auditor sits: an internal audit department separate from the business and IT departments, reporting to top management.
Answer (a)
Why not others:
- •(b) — continuous IT learning keeps the auditor's knowledge current, which is professional competence, not independence
- •(c) — an auditing-skills training system raises audit ability, again competence rather than the auditor's position
- •(d) — publishing the required knowledge and experience defines the qualifications for the role; it says nothing about whom the auditor is independent of
Key rule: Independence in appearance is organisational, a position free from the audited departments; training and qualifications address competence, a separate requirement.
System Audit · AI-written, may contain errors
This question comes from the past questions IPA Japan publishes, translated into English by ITPEC Practice. ITPEC Practice is an independent study tool and is not affiliated with IPA or ITPEC. See the original paper (PDF) or Report an issue.