ITPEC IP April 2024 Question 63
ITPEC IP April 2024 — Question 63 of 100
A system audit targets activities that use information systems, so activities with no information-system involvement are outside its target. The audit evaluates whether information systems and related controls contribute to objectives such as effectiveness, efficiency, reliability, security, compliance, and protection of assets. Its scope can cover public or private organizations and many business functions.
Answer (d)
Why not others:
- (a) private-company information systems can be audited
- (b) a system need not use the Internet to fall within audit scope
- (c) system audits can examine sales, production, personnel, operations, and other system-supported activities, not only accounting
Key rule: The defining connection is use of an information system, not organization type, Internet connectivity, or accounting classification.
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