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1 A Consideration of System Auditor s Skill and Career Design at non-system Auditor. Kyoko HANADA Niijima Gakuen Junior College Takasaki, Gunma , Japan Abstract I recognize that many problems exist about career design and human resource management in System Auditor. I have investigated some system auditors career design until now. They have the skill of a system audit in their work. However, there are many those who have the skill of a system audit also except the system auditor. In this paper, I describe their career designs and resource managemant. 37

2 System Audit 40IT IT IT IT IT IT IT System Auditor SOX J-SOX IT IT IT IT IT

3 OJT IT IT IT IT 11 IT IT IT 39

4 IT ait IT IT IT IT ait 40

5 2008 IT IT b b-1b-3 OJT b-2ojt IT b b-1b-3 b-2 OJT 41

6 ait b J-SOX

7 OJT A B C CISA IT 43

8 21 IT IT IT J-SOX IT J-SOX IT IT 44

9 システム監査人ではない人材におけるシステム監査スキルとキャリアデザインに関する考察 図表4 システム監査人のスキルが職業的に関与する主な範囲 2.2 IT 技術者におけるシステム監査スキルとキャリア IT 技術者の人材育成については図表2で伝統的育成モデルを示した これは IT 技術者が現在のような広範な職種として位置づけられる以前のものである システム 監査人を含めた広義の IT 技術者のキャリアデザインの現代的モデルを図表5で示す 前述のとおり 日本国内においてシステム監査人は IT 技術者の一環として位置づ けられ いわゆる上流工程を経験した人材がつく専門職として取り扱われていること が多い IT 技術者のスキルとキャリアパスについて整備した IT スキル標準 ITSS においても システム監査技術者は CIO やプロジェクトマネージャ IT コンサルな どと同様に高度なスキルと業務経験が必要とされている 図表5 IT技術者におけるキャリアデザインの現代的モデル 花田 2008 による 45

10 2010 IT a IT IT IT IT IT IT IT b

11 23 IT 2010 EUC EUD PM IT IT PM IT IT PM

12 IT 24 IT IT

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14 12 SOX SOX 50

15 J- SOX IT IT IT IT 2 IT 10J-SOX 11 IT US-SOXJ-SOX 51

16 J-SOX EUD IT DB IT IT TOEIC IT AU J- SOX IT IT IT 52

17 IT CIABATICAM AU J-SOX 3 25 IT IT IT 2.2 IT IT IT 53

18 IT IT ITSS IT IT J IT IT CISAAU IT SEIT 5ITERP 12SI 0.5IT 54

19 IT IT IT AU CISA CISA 1992 IT 11 10IT 55

20 IT 13 ERP Auditability J-SOX ISACA IT CIO CISO OJT 30 CISA 56

21 2010 ()() IT IT

22 IT IT IT IT IT CIO CISO

23 IT : IT IT AICPA IIAISACA IT Career Design Career Management Career development Design Design 2008 a-1 a-3 1 ISACA CISA JICPA USCPA IIA 59

24 CIAISMS J- SOX 40 IT IT IT H IT 10 ait IT IT IT ISACA CGEIT CISA 60

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