IT Service Management and Systems Audit
From the standpoint of the independence of systems auditors, which of the following is the most appropriate person to audit a sales management system?
- AAn employee of the information systems department who developed the sales management system and is still responsible for its maintenance
- BA section manager in the sales department who uses the sales management system every day and manages the business
- CAn employee of the internal audit department who is not involved in developing or operating the audited business or system
Show answer and explanation
Answer: C. An employee of the internal audit department who is not involved in developing or operating the audited business or system
Systems auditors are required to be independent of what they audit. If people involved in developing, operating or using the audited area carry out the audit, they are evaluating their own work or their own department's work, so they may not judge objectively and will not appear fair to others. For this reason, the audit is assigned to employees of an internal audit department independent of the audited department, or to external auditors.
- A. This person would be evaluating a system they developed and maintain, so they are not independent.
- B. This person is in a position of managing the audited business, so they are not independent.
- C. Correct. This person is independent of the audited area.
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