Q46.
c
Section
6-2 System audit
Answer
Explanation
In system audit planning, documented audit plans are created which include a “documented
medium- and long-term plan” covering several years, a “documented basic plan” covering the
fiscal year, and “individual documented plans” covering audit items.
Q47.
a
Section
6-2 System audit
Answer
Explanation
Control activities are the basic elements necessary for implementing internal control, as well
as the mechanism for mitigating the effect of small errors on corporate activities as a whole.
Q48.
b
Section
4-1 System development technology
Answer
Explanation
Boundary value analysis is a method that uses values at equivalence class boundaries as test
data. Caution must be exercised if the boundary conditions are complicated, as it is easy for
test data to be omitted.
Q49.
c
Section
6-2 System audit
Answer
Explanation
In internal control, reliability of financial reporting is important for ascertaining the financial
condition of a corporation.
Q50.
d
Section
4-1 System development technology
Answer
Explanation
It is clear that there are many defects and testing is not progressing since not only is the total
number of defects actually more isolated than predicted, but the actual number of incomplete
test items is also higher than predicted. A large number of defects indicates that quality is
poor, so either the programmer has insufficient technical ability, or the unit testing was not
conducted properly. Therefore, it is appropriate to conclude that the cause lies in the previous
process.
Q51.
d
Section
6-2 System audit
Answer
Explanation
IT governance is a mechanism aimed at strengthening competitive power by making use of
information systems to implement business strategies.
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