A preparatory investigation conducted by the system auditor before the main audit to understand the overview of the target operations and information systems. Involving collection and analysis of related documents and interviews with relevant personnel, it supports audit planning and identification of focus areas. This activity is carried out by the auditor themselves and forms the foundation for a high-quality, efficient audit.

Past questions testing this term · 1 questions

• 2014h26h #50システム監査に必要なプロセスのうち，システム監査人が実施するものはどれか。