D. Internal auditors share the audit plan and control test plans with management prior to audit commencement. Sharing the audit plan and control test plans with management prior to audit commencement can be a threat to IS auditor independence because it could compromise the auditor's objectivity and the integrity of the audit process. If management has the opportunity to influence or manipulate the audit scope or testing plans, it can undermine the independence and effectiveness of the audit. Independence is a fundamental principle in auditing to ensure that audits are conducted impartially and without undue influence from the auditee. Therefore, option D is the choice that represents a threat to IS auditor independence.

is D : IS auditor independence requires auditors to remain unbiased and objective in performing their duties. Sharing audit plans and control test plans with management before the audit commences could provide management with the opportunity to influence the audit and manipulate the audit findings, thereby compromising the independence and objectivity of the IS auditor.

C should be the answer

C should be the answer

C indicate breach in audit independence

C is correct.

C. Internal auditors design remediation plans to address control gaps identified by internal audit

The most significant threat to IS auditor independence is when auditors design remediation plans. This involvement in the remediation process compromises their objectivity and impartiality, as their role should be limited to assessing and reporting on control effectiveness without participating in or influencing the remediation activities.

Improvement plans are developed by the auditee and reviewed by the internal auditor.