IPA IP 2021 Question 55
A question IPA Japan published in 令和3年度 ITパスポート試験 公開問題 問55, translated into English. ITPEC is based on the same exams.
In a company that provides a paid e-mail service, when a system audit is performed on the efficiency of the cost-effectiveness of the development and capital investment concerning the e-mail service, which of the following is the most appropriate organization to which the system auditor belongs?
Explanation
The quality assurance department that reports directly to the president — a system auditor must be independent of what is being audited.
The subject of this audit is how efficiently the money spent on developing the e-mail service and on its equipment pays off. The departments that develop the system, procure its equipment, or select its functions and evaluate its cost-effectiveness all took part in that spending; an auditor from any of them would be checking their own work. Independence requires an auditor from an organization that has no part in the audited activities and reports to top management, such as a quality assurance department directly under the president.
Answer (a)
Why not others:
- •(b) — the operations department procures the equipment, which is part of the capital investment being audited
- •(c) — the planning department itself evaluates the cost-effectiveness, the very subject of the audit
- •(d) — the development department carried out the development under audit
Key rule: A system auditor must be independent of the audited activities, in organization and in fact; a department that reports to top management and takes no part in the work is the usual home for auditors.
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.