English
Menu

IT Service Management and Systems Audit

A systems auditor made improvement recommendations in an audit report. Which of the following is an appropriate follow-up afterward?

  1. AChecking whether the audited department is making improvements in line with the recommendations, and confirming the status of the improvements
  2. BThe systems auditor modifies the audited department's system personally to complete the improvements
  3. CThe audit report is not submitted to management until the improvements are finished
Show answer and explanation

Answer: A. Checking whether the audited department is making improvements in line with the recommendations, and confirming the status of the improvements

In the follow-up, the systems auditor checks whether the audited department is carrying out the improvements recommended as planned. Responsibility for making the improvements lies with the audited department (and the management directing it); if the auditor did the improvement work personally, they would later be evaluating their own results and their independence would be impaired. The audit report is submitted to management and others once the audit conclusions have been reached.

  • A. Correct. Checking the status of the improvements is the follow-up.
  • B. Carrying out improvements is the responsibility of the audited department. If the auditor does it, independence is impaired.
  • C. The audit report is submitted once the conclusions are reached, and the status of improvements is checked in the follow-up.
Practice this topic Back to topic

Books on IT Service Management and Systems Audit Ad

As an Amazon Associate I earn from qualifying purchases.

More IT Service Management and Systems Audit questions

  1. A systems auditor is gathering audit evidence on whether the records of payments to business partners are correct. Which of the following is generally considered the audit evidence with the highest probative value?
  2. Which of the following describes an audit trail appropriately?
  3. Among the techniques of systems auditing, which of the following describes the test data method appropriately?
  4. Which audit technique sets up a fictitious customer account for audit purposes in a sales system and processes audit data against that account at the same time as normal business processing, in order to check the results?
  5. A systems auditor used generalized audit software to extract duplicated invoice numbers and transactions over the approval limit from a year's worth of transaction data (several million records) in a sales system. Which of the following is an appropriate advantage of using computer-assisted audit techniques (CAAT) in this way?