ITPEC IP April 2022 Question 65
With the purpose of shortening the business processing time, the throughput of a business system was improved. When a systems audit is performed to evaluate if the improvement is effective, which of the following is the appropriate information to be requested by the system auditor to the operations department?
Explanation
Operation statistics material — measured data on processing is the evidence that shows whether the throughput improvement shortened the processing time.
A system auditor forms an opinion from audit evidence, and the evidence has to fit the audit objective. The objective here is the effect of an improvement: whether business processing time actually became shorter. Operation statistics (processing volumes, processing and response times, utilization, before and after the change) let the auditor compare the actual figures with the goal.
Answer (a)
Why not others:
- •(b) — the system operations organization shows who is responsible for what; it says nothing about achieved processing time
- •(c) — the system operations manual describes how operations should be carried out, not the results they produce
- •(d) — the user manual explains how users operate the system; it is not a record of performance
Key rule: Match the evidence to the audit objective: to judge whether an improvement worked, ask for measured results, not documents that describe procedures or organization.
System Audit · AI-written, may contain errors
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