After discussing findings with an auditee, an IS auditor is required to obtain approval of the report from the CEO before issuing it to the audit committee. This requirement PRIMARILY affects the IS auditor's:
After discussing findings with an auditee, an IS auditor is required to obtain approval of the report from the CEO before issuing it to the audit committee. This requirement PRIMARILY affects the IS auditor's:
Requiring an IS auditor to obtain approval of the report from the CEO before issuing it to the audit committee primarily affects their independence. This requirement can compromise the auditor's objectivity and impartiality because the CEO, who may have a vested interest in the audit findings, could influence the content of the report. Independence is crucial for an effective and credible audit process, and any potential pressure from the CEO may undermine this independence.
C. independence
how come??
Independence is a fundamental principle in auditing that ensures objectivity and impartiality in the audit process. When the CEO, who may have vested interests in the audit findings, has the authority to approve the report before it reaches the audit committee, it could potentially compromise the auditor's independence. The auditor might feel pressure to alter or suppress findings to align with the CEO's preferences, undermining the integrity of the audit process.