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Question 256

A chief information officer (CIO) has asked an IS auditor to implement several security controls for an organization's IT processes and systems. The auditor should:

    Correct Answer: A

    An IS auditor is required to maintain independence and objectivity. Implementing security controls would compromise this independence and could create a conflict of interest, as the auditor would be auditing their own work in the future. Therefore, the appropriate course of action would be to refuse the request due to independence issues.

Discussion
SwallowsOption: B

While it's essential for IS auditors to maintain independence and objectivity in their work, outright refusal may not always be necessary or practical. By communicating the conflict of interest to audit management, the auditor can ensure that appropriate steps are taken to address the situation while still fulfilling the organization's needs.

SwallowsOption: A

The correct decision for an auditor would be to reject the request due to independence issues.

55555hkOption: A

Because IS auditor should be implement security controls for the organisation's IT processes & systems, it should be the responsibilities of IT dept/IT Manager.

RS66Option: C

I will go with ChatGPT, i choose C. Option C (perform the assignment and future audits with the due professional care) is the most appropriate choice because it acknowledges the conflict of interest but implies that the auditor should proceed with the assignment while maintaining professional standards and integrity. This includes ensuring that the audit is conducted objectively and independently, despite the potential conflict posed by the CIO’s request.

ChangwhaOption: C

C. perform the assignment and future audits with the due professional care.