ITPEC IT Passport System Audit Questions with Answers — Page 2

System Audit

64 questions · IT Passport · 51–64

IPA 2024 · Question 42

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.

a)A, Bb)A, Dc)B, Cd)C, D

IPA 2024 · Question 48

Which of the following is the most appropriate description concerning the method of selecting the criteria for judgment that are used in a system audit?

a)In a system audit, all items of the System Management Standards must be used as they are.b)Depending on the theme of the system audit, standards other than the System Management Standards may be used.c)Regardless of the theme of the system audit, standards other than the System Management Standards should not be used.d)In agile development, the System Management Standards should not be used.

IPA 2024 · Question 53

Which of the following is the most appropriate phrase to be inserted into blank A in the following description concerning IT governance?

From the viewpoint of supporting the A objectives of the business, management evaluates the effective, efficient, and acceptable A use of IT.

a)Past and presentb)Presentc)Present and futured)Future

IPA 2024 · Question 54

Which of the following is the initiative that has compliance with laws and regulations relating to the business activities, etc. as one of its objectives, and is composed of control environment, risk assessment and response, control activities, information and communication, monitoring, and response to IT?

a)CMMIb)ITILc)Internal controld)Risk management

IPA 2024 · Question 55

Which of the following is an appropriate description concerning the purpose of a system audit?

a)To analyze the specific uses of the system to be developed, and clarify the system requirementsb)To comprehensively plan, manage, and utilize the facilities where information systems are installed and their environmentc)To contribute to the achievement of the goals of the organization by evaluating whether the risks related to information systems are addressed appropriatelyd)To satisfy the requirements of a project by applying knowledge, skills, tools, and techniques to project activities

IPA 2023 · Question 37

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.

a)appearancean objectiveb)managementthe auditee’sc)contractsthe management’sd)transactionsa conscientious

IPA 2023 · Question 50

In internal control, which of the following is the most appropriate example concerning segregation of duties for the purpose of preventing fraud?

a)An applicant is made unable to approve his or her own application.b)An executive is made to hold concurrent posts in the applying department and the approving department.c)A single job is divided up among multiple persons in charge.d)A single job is distributed across multiple departments.

IPA 2023 · Question 53

When the activities that a company carries out so that IT is utilized appropriately are divided into activities that decide rules and activities that act in accordance with the rules, which of the following corresponds to an activity that decides rules?

a)Establishment of criteria for IT investment decisionsb)Operation management for compliance with the SLAc)Budget management of development projectsd)Promotion of individual projects in compliance with the standard system development method

IPA 2022 · Question 40

Which of the following is the most appropriate description concerning IT governance?

a)A collection of best practices that are widely used concerning IT service managementb)A definition and standardization of each of the work items that form the basis of system and software development and their transactions, toward making them appropriatec)An action that the management practices to increase the value of the organization, and the organizational capability required for the formulation and realization of an information system strategyd)Applying knowledge, skills, tools, and techniques to project activities in order to meet the requirements of the project

IPA 2022 · Question 53

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

a)A, B, Cb)A, B, Dc)A, C, Dd)B, C, D

IPA 2021 · Question 38

Which of the following is the appropriate combination of terms or phrases to be inserted into blanks A and B in the following description concerning the procedure of a system audit?

A system audit must be performed on the basis of A, by the procedure of B.

a)Audit planIntegration test, system test, operational testb)Audit planPreliminary investigation, main audit, evaluation and conclusionc)Laws and regulationsIntegration test, system test, operational testd)Laws and regulationsPreliminary investigation, main audit, evaluation and conclusion

IPA 2021 · Question 49

Which of the following is the most appropriate term to be inserted into blank A in the following description concerning IT governance?

A has the role of evaluating the current and future use of IT and ensuring that the use of IT conforms to the objectives of the business.

a)Shareholdersb)Auditorsc)Managementd)Person responsible for information systems

IPA 2021 · Question 55

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?

a)Quality assurance department that reports directly to the presidentb)Operations department that procures the equipment required for the e-mail servicec)Planning department that selects the functions of the e-mail service and evaluates the cost-effectivenessd)Development department of the e-mail system

IPA 2020 · Question 45

Which of the following is the most appropriate explanation of IT governance?

a)It is the organizational abilities of a company to control the creation and execution of its IT strategy with the purpose of building competitive superiority, and to lead it in the ideal direction.b)It is the implementation of a good quality IT service that meets business needs.c)It is the evaluation by a third party that the controls for risks concerning information systems are appropriately designed and operated.d)It is the organizational implementation of measures from technical, physical, human, and organizational viewpoints, by a structure centered on top management, in order to ensure and maintain information security.