IPA IP 2026 Question 51
A question IPA Japan published in 令和8年度 ITパスポート試験 公開問題 問51, translated into English. ITPEC is based on the same exams.
In a system audit, it has been decided to investigate the status of management of external media in each department. When the system audit is performed by dividing it into the processes of audit planning, preliminary investigation, main audit, and evaluation and conclusion, which of the following is the process in which the audit opinion on the status of management of external media is examined on the basis of the collected results?
Explanation
Evaluation and conclusion — weighing the collected results to form an audit opinion is the last of the four processes.
What each process does in this audit of external media:
- •Audit planning: decide the objective, the scope (how each department manages external media), the schedule and the audit procedures
- •Preliminary investigation: grasp the outline of the actual situation, such as the rules on USB memory and other media and how the departments handle them, to refine the procedures for the main audit
- •Main audit: carry out the procedures (inspect media ledgers, interview staff, check records) and collect audit evidence
- •Evaluation and conclusion: examine the evidence collected, judge whether the controls work, and form the audit opinion that goes into the audit report
Answer (d)
Why not others:
- •(a) — planning comes before any results exist; it decides what to audit and how, not what the audit found
- •(b) — the preliminary investigation only grasps the situation in outline to plan the main audit; it collects no evidence to base an opinion on
- •(c) — the main audit collects the evidence; weighing it to reach an opinion is the next process
Key rule: A system audit runs planning, preliminary investigation (grasp the situation), main audit (collect evidence), then evaluation and conclusion (form the opinion), followed by the 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.