ITPEC IP April 2026 Question 64
It was decided to conduct a system audit and an audit team was formed accordingly. Which of the following is a common requirement for all auditors who participate in the team?
Explanation
Independence from the subject of the audit — every auditor must be independent so that the audit opinion can be trusted.
A system audit gives an objective opinion on whether information systems are properly controlled. An auditor who works in, reports to or has an interest in the audited department would be judging their own side's work, so every member of the team must be independent of the subject, both in position (outward independence) and in attitude (mental independence). Expertise is different: the team as a whole needs it, but not every member must have all of it.
Answer (a)
Why not others:
- •(b) — detailed technical knowledge of the system helps, but some members or outside specialists can supply it; it is not required of every auditor
- •(c) — hands-on experience with the audited business is likewise useful but not a common requirement
- •(d) — auditors point out problems and recommend improvements; remedying them is the audited department's job
Key rule: Independence is the one requirement every auditor must meet; knowledge and experience are needed by the team, and corrective action belongs to the audited side.
System Audit · AI-written, may contain errors
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