IPA IP 2023 Question 37
A question IPA Japan published in 令和5年度 ITパスポート試験 公開問題 問37, translated into English. ITPEC is based on the same exams.
Which of the following is the appropriate combination of words to be inserted into blanks A and B in the following description concerning the code of conduct of system auditors?
For a system auditor, independence in terms of A, such as not belonging to the same chain of command as the organization subject to audit, needs to be ensured. In addition, a system auditor is required to have the mental attitude of making fair judgments from B standpoint.
Explanation
A: appearance, B: an objective — a system auditor must be independent in appearance and in mind: free of ties to the audited organization, and judging fairly from an objective standpoint.
System audit standards (in Japan, METI’s System Audit Standards) ask two kinds of independence of a system auditor:
- •Independence in appearance: the auditor’s position is visibly separate from what is audited, not in the same chain of command and without ties that would make others doubt the audit
- •Independence in mind: the auditor’s own attitude, judging fairly from an objective standpoint, leaning neither to the audited side nor to anyone else
The first sentence describes the auditor’s position, so blank A is appearance; the second describes a mental attitude, so blank B is objective.
Answer (a)
Why not others:
- •(b) — independence is not a matter of management, and judging from the auditee’s standpoint is exactly the bias the audit must avoid
- •(c) — independence is not a matter of contracts, and taking the management’s side is a bias too; the auditor reports to management but judges objectively
- •(d) — independence is not a matter of transactions, and a conscientious standpoint is good ethics but not the objectivity the standards ask for
Key rule: A system auditor is independent in appearance (position and relationships) and in mind (an objective standpoint and fair judgment).
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.