運用中のコントロールを直接観察することは、情報システム コントロールの存在と運用の有効性を確認するための最良の方法です。これは、監査人に最も信頼性が高く説得力のある証拠を提供するためです。直接観察には、情報システムに関連するハードウェア、ソフトウェア、ネットワーク、データ、手順、人員など、コントロールの物理的側面と論理的側面の検査が含まれます。
直接観察により、監査人はコントロールが意図したとおりに機能しているかどうかを確認し、情報システムの信頼性に影響を与える可能性のある逸脱や弱点を特定することもできます。直接観察は、ウォークスルー、質問、検査、再実行、分析手順など、さまざまな手法を使用して実行できます1。参考文献 = 監査基準第13号、重要な虚偽表示のリスクに対する監査人の対応、PCAOB、20101

Digital Signature Software:
* Digital signatures are used to verify the authenticity and integrity of a message, document, or software.
They provide cryptographic proof that the information has not been altered and that it comes from a verified source.
Importance of Nonrepudiation:
* Nonrepudiation ensures that the sender of the message cannot deny having sent the message and the recipient cannot deny having received it. This is critical for legal and security purposes, as it provides undeniable proof of the origin and integrity of the information.
Selecting Digital Signature Software:
* When selecting digital signature software, the most important consideration is that it provides strong nonrepudiation capabilities. This ensures that all parties involved can trust the authenticity and integrity of the signed data.
Comparing Other Considerations:
* Availability: Ensures the software is accessible when needed but does not directly impact the trustworthiness of the signatures.
* Accuracy: Important but generally inherent in properly functioning digital signature software.
* Completeness: Ensures all required information is included but nonrepudiation is the critical factor for security and legal purposes.
References:
* The CISSP Study Guide emphasizes the importance of nonrepudiation in digital signature technology to ensure authenticity and accountability (Sybex CISSP Study Guide, Chapter 7: PKI and Cryptographic Applications).

According to the ERM - Step 3 - Risk Treatment article, risk transfer is a risk treatment option that involves passing ownership and/or liability of a risk to a third party, such as an insurance company, a contractor, or a supplier. Risk transfer is usually adopted when the organization does not have the capability or the resources to manage the risk internally, or when the cost of transferring the risk is lower than the cost of retaining the risk. In this case, the organization has outsourced its lease payment process to a service provider who lacks evidence of compliance with a necessary regulatory standard. This means that the organization has transferred the risk of non-compliance to the service provider, who is now responsible for ensuring that the lease payment process meets the regulatory requirements. Therefore, the answer is B. Transfer. References = ERM - Step 3 - Risk Treatment