IPA IP 2022 Question 53

Topic: System Audit

A question IPA Japan published in 令和4年度 ITパスポート試験 公開問題 問53, translated into English. ITPEC is based on the same exams.

Among A through D, which of the following lists all and only the appropriate descriptions concerning the investigation means that a system auditor uses in a preliminary investigation or a main investigation in order to obtain reasonable evaluations and conclusions?

AUse of EA (Enterprise Architecture)BUse of audit techniques that use a computerCPerusal of materials and documentsDInterviews

Explanation

B, C and D — computer-assisted audit techniques, perusal of documents and interviews are audit procedures for gathering evidence; EA is a method for designing an organization's business and systems.

To reach a reasonable evaluation and conclusion, a system auditor collects audit evidence in the preliminary investigation and the main investigation. The usual means are:

  • •B Computer-assisted audit techniques (CAAT): test data, parallel simulation, analysis of logs and data files with audit software
  • •C Perusal (document review) of materials and documents such as rules, design documents, operation records and minutes
  • •D Interviews (hearings) with the people in charge, to learn how the work is actually done

A EA (Enterprise Architecture) is a framework for modelling an organization's business, data, applications and technology, used to plan and optimize its information systems as a whole. It is a method of system strategy, not a means by which an auditor gathers evidence.

Answer (d)

Why not others:

  • •(a), (b) and (c) — each includes A, EA, a planning framework rather than an audit technique, and leaves out one of the real ones

Key rule: A system auditor gathers audit evidence by document review, interviews, observation, checking records and computer-assisted audit techniques; EA belongs to system strategy, not to auditing.

System Audit · AI-written, may contain errors

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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.