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IT Service Management and Systems Audit

Which of the following describes an audit trail appropriately?

  1. AA document in which the systems auditor records the procedures carried out in the audit, the evidence obtained and the conclusions
  2. BA document that summarizes the audit results and improvement recommendations and is submitted to management
  3. CRecords that make it possible to trace and verify afterward the flow of processing from the occurrence of a transaction to its final recording, and who did what and when
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Answer: C. Records that make it possible to trace and verify afterward the flow of processing from the occurrence of a transaction to its final recording, and who did what and when

An audit trail is a set of records that makes it possible to trace and verify afterward the flow of data from input through processing, output and storage, together with who operated on it and when. Access and operation logs, processing records and approval records are examples, and auditors follow the audit trail to verify that processing was legitimate and accurate. It is important to plan from the system design stage so that an audit trail is kept.

  • A. This describes audit working papers.
  • B. This describes an audit report.
  • C. Correct. It is a set of records that lets the flow of processing and operations be traced afterward.
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  1. Among the techniques of systems auditing, which of the following describes the test data method appropriately?
  2. 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?
  3. 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?
  4. In a systems audit, which of the following does the systems auditor mainly use as the yardstick for judging whether an organization's management of its information systems is appropriate?
  5. In the framework of Japan's internal control reporting system under the Financial Instruments and Exchange Act (J-SOX), which of the following is one of the four objectives of internal control?