IPA IP 2024 Question 42

Topic: System Audit

A question IPA Japan published in 令和6年度 ITパスポート試験 公開問題 問42, translated into English. ITPEC is based on the same exams.

Which of the following lists all and only the appropriate roles of a system auditor?

AAn audit plan is formulated concerning the types of audit procedures, the timing of their implementation, the scope of their application, etc.BAn audit report that suits the purpose of the audit is prepared and disclosed within the company.CThe department being audited is instructed to implement improvements on the basis of the improvement proposals in the audit report.DThe status of implementation of improvements based on the improvement proposals in the audit report is monitored.

Explanation

A and D — a system auditor plans the audit and follows up on the improvements, but neither publishes the report around the company nor orders the improvements.

A system audit runs from audit planning through the preliminary and main audits to the evaluation, the audit report and the follow-up. The auditor is independent of the department being audited and has no authority over it.

  • •A — drawing up the audit plan (which procedures, when, over what scope) is the auditor’s first task: appropriate
  • •B — the audit report goes to the client who requested the audit, usually top management, not to everyone in the company: not appropriate
  • •C — instructing the audited department to improve is the client’s (management’s) job; the auditor only recommends improvements: not appropriate
  • •D — the follow-up, monitoring how the recommended improvements are being carried out, is part of the auditor’s role: appropriate

Answer (b)

Why not others:

  • •(a) — includes B: the report is submitted to the client, not disclosed within the company
  • •(c) — both B and C are outside the auditor’s role
  • •(d) — includes C: the auditor recommends, management gives the instruction

Key rule: The system auditor plans, evaluates, reports to the client and follows up; the client (management) decides on and orders the improvements.

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.