IT Service Management and Systems Audit
Which of the following describes the purpose of a systems audit appropriately?
- AFrom an independent, professional standpoint, to inspect and evaluate whether controls over the risks associated with information systems are properly designed and operated, and to communicate the results to the parties concerned as assurance or advice
- BTo join an information system development project, write and test programs personally, and speed up development
- CTo direct the recovery work when a failure occurs in an information system and personally carry out measures to prevent recurrence
Show answer and explanation
Answer: A. From an independent, professional standpoint, to inspect and evaluate whether controls over the risks associated with information systems are properly designed and operated, and to communicate the results to the parties concerned as assurance or advice
A systems audit is an activity in which specialist auditors independent of the audited area inspect and evaluate whether controls (management mechanisms) over the risks of information systems are properly designed and operated. The results are reported to management and other parties as assurance that there are no problems or as advice for improvement (improvement recommendations). If auditors carried out development or operations work themselves, they would be evaluating their own work and their independence would be impaired.
- A. Correct. It inspects and evaluates from an independent standpoint and provides assurance or advice.
- B. This is development work itself, not an audit. An auditor who took part would lose independence.
- C. Recovery from failures is the role of the operations department.
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