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IT Service Management and Systems Audit

Among the steps of a systems audit, which of the following is appropriately done in the preliminary survey?

  1. ASummarizing the audit conclusions and preparing and submitting the audit report together with improvement recommendations
  2. BReviewing documents and interviewing the people concerned to understand the actual state of the audited area, and deciding concretely on the audit procedures to be carried out in the main audit
  3. CCarrying out audit procedures to gather sufficient audit evidence and to firm up the basis for findings
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Answer: B. Reviewing documents and interviewing the people concerned to understand the actual state of the audited area, and deciding concretely on the audit procedures to be carried out in the main audit

A systems audit generally proceeds in the order of audit planning, preliminary survey, main audit, evaluation and conclusion, audit reporting and follow-up. In the preliminary survey, the auditor reviews documents such as rules, procedures and system configuration diagrams and interviews the people concerned to understand the actual state and risks of the audited area, and decides concretely on the audit procedures for the main audit. In the main audit, those procedures are carried out to gather audit evidence, which is then evaluated to reach a conclusion.

  • A. This is done at the audit reporting stage.
  • B. Correct. It grasps the actual state of the audited area and makes the procedures for the main audit concrete.
  • C. This is done in the main audit.
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  1. A systems auditor made improvement recommendations in an audit report. Which of the following is an appropriate follow-up afterward?
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