試験IIA-CIA-Part3-JPN トピック3 問題154 スレッド
IIA IIA-CIA-Part3-JPNのリアル試験問題集
問題 #: 154
トピック #: 3
問題 #: 154
トピック #: 3
サードパーティのサービス プロバイダーが提供するヘルプ デスク サービスを評価する場合、次のうちどれが内部監査人の最大の関心事である可能性がありますか?
おすすめの解答：D 解答を投票する
An internal auditor's primary concern in evaluating third-party help desk services is ensuring that the provider meets Service-Level Agreement (SLA) requirements, particularly regarding response times, issue resolution, and service quality.
Correct Answer (D - Whether the provider's responses and resolutions were well defined according to the SLA) The SLA defines expected service levels, including:
Response and resolution times.
Performance metrics (e.g., first-call resolution rate).
Escalation procedures.
Compliance with contractual obligations.
The IIA Practice Guide: Auditing Third-Party Relationships states that internal auditors must assess SLA compliance as a key control in outsourcing arrangements.
Why Other Options Are Incorrect:
Option A (Whether every call was logged):
While logging all calls is good practice, the focus should be on meeting SLA requirements, not just documentation.
The IIA GTAG 7: Continuous Auditing emphasizes measuring performance, not just recording activities.
Option B (Whether a unique ID was assigned to each issue):
Issue tracking is important, but an ID alone does not guarantee service quality or SLA compliance.
Option C (Whether the provider used its own facilities):
The location of the service provider's facilities does not impact SLA compliance.
IIA Practice Guide: Auditing Third-Party Relationships - Outlines how auditors should evaluate SLAs and vendor performance.
IIA GTAG 7: Continuous Auditing - Highlights the importance of performance measurement in outsourced services.
Step-by-Step Explanation:IIA References for Validation:Thus, ensuring the provider meets SLA-defined response and resolution times (D) is the internal auditor's greatest concern.
Correct Answer (D - Whether the provider's responses and resolutions were well defined according to the SLA) The SLA defines expected service levels, including:
Response and resolution times.
Performance metrics (e.g., first-call resolution rate).
Escalation procedures.
Compliance with contractual obligations.
The IIA Practice Guide: Auditing Third-Party Relationships states that internal auditors must assess SLA compliance as a key control in outsourcing arrangements.
Why Other Options Are Incorrect:
Option A (Whether every call was logged):
While logging all calls is good practice, the focus should be on meeting SLA requirements, not just documentation.
The IIA GTAG 7: Continuous Auditing emphasizes measuring performance, not just recording activities.
Option B (Whether a unique ID was assigned to each issue):
Issue tracking is important, but an ID alone does not guarantee service quality or SLA compliance.
Option C (Whether the provider used its own facilities):
The location of the service provider's facilities does not impact SLA compliance.
IIA Practice Guide: Auditing Third-Party Relationships - Outlines how auditors should evaluate SLAs and vendor performance.
IIA GTAG 7: Continuous Auditing - Highlights the importance of performance measurement in outsourced services.
Step-by-Step Explanation:IIA References for Validation:Thus, ensuring the provider meets SLA-defined response and resolution times (D) is the internal auditor's greatest concern.
漆原** 2026-03-23 10:25:27
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