Operating system parameters are settings or values that affect the behavior or performance of the operating system1. Modifications to the operating system parameters may be necessary to improve the system functionality, security, or efficiency. However, such modifications may also introduce risks or errors that can affect the system stability, compatibility, or integrity. Therefore, modifications to the operating system parameters should be authorized and documented by the appropriate authority2.
A change control log is a record of all changes made to the system, including the date, time, description, reason, authorization, and impact of each change3. A change control log can help the IS auditor to verify whether modifications to the operating system parameters were authorized by comparing the log entries with the actual system settings and the change approval documents4.

監査担当者と経営陣は、独立性を継続的に評価する必要があります。この評価では、個人的な関係の変化、経済的利害関係、過去の職務内容や責任といった要素を考慮に入れるべきです。従業員が情報システム部門で長年勤務してきたという事実だけでは、信頼性を保証するものではありません。監査部門のニーズを明確に定義し、候補者はその要件に基づいて評価されるべきです。勤務年数が長いからといって、技術的な能力が保証されるわけではありません。個人の年齢に基づいて資格を評価することは適切な基準ではなく、世界の多くの地域で違法です。

IS auditors are most likely to perform compliance tests of internal controls if, after their initial evaluation of the controls, they conclude that control risks are within the acceptable limits. Think of it this way: If any reliance is placed on internal controls, that reliance must be validated through compliance testing. High control risk results in little reliance on internal controls, which results in additional substantive testing.