IPA IP 2021 Question 38
A question IPA Japan published in 令和3年度 ITパスポート試験 公開問題 問38, translated into English. ITPEC is based on the same exams.
Which of the following is the appropriate combination of terms or phrases to be inserted into blanks A and B in the following description concerning the procedure of a system audit?
A system audit must be performed on the basis of A, by the procedure of B.
Explanation
A: audit plan, B: preliminary investigation, main audit, evaluation and conclusion — a system audit is carried out according to the audit plan, in three steps.
The system auditor first draws up an audit plan: the objective, scope, schedule and procedures of the audit. The audit is then carried out on the basis of that plan:
- •Preliminary investigation: grasp the outline of the actual situation of the audited systems and refine the procedures for the main audit
- •Main audit: carry out the procedures (inspect documents and records, interview staff, observe operation) and collect audit evidence
- •Evaluation and conclusion: examine the evidence and form the audit opinion
The audit report and the follow-up of improvements come after these steps.
Answer (b)
Why not others:
- •(a) — blank B is wrong: integration, system and operational tests are the test phases of system development, carried out by developers and users; an auditor reviews their results but does not audit by running them
- •(c) — wrong in both blanks: the audit is based on the audit plan, and the tests are development phases, not audit procedures
- •(d) — blank A is wrong: laws and regulations are among the criteria the auditor checks against, but the audit itself is performed on the basis of the audit plan
Key rule: A system audit runs audit plan, preliminary investigation, main audit, evaluation and conclusion, then the audit report and follow-up.
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.