Which of the following is a threat to IS auditor independence?
Which of the following is a threat to IS auditor independence?
Internal auditors designing remediation plans to address control gaps identified by internal audit is a threat to IS auditor independence. This is because if auditors are involved in creating these plans, they are taking part in the implementation, which creates a conflict of interest. Their role should be to remain objective and unbiased, focusing solely on assessing and reporting on control effectiveness rather than influencing remediation activities.
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.
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.
C should be the answer
C. Internal auditors design remediation plans to address control gaps identified by internal audit
C is correct.
C indicate breach in audit independence
C should be the answer
Improvement plans are developed by the auditee and reviewed by the internal auditor.
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.