Which of the following has the GREATEST potential impact on the independence of an IS auditor?
Which of the following has the GREATEST potential impact on the independence of an IS auditor?
The greatest potential impact on the independence of an IS auditor is having a prior relationship with vendors. Independence is critical for an auditor to objectively assess systems, processes, and controls. A prior relationship with vendors creates conflicts of interest, which can compromise the auditor's ability to remain unbiased. While prior experience in IS audit, prior knowledge of technology, and prior job responsibilities can influence an auditor's perspective, they do not inherently compromise independence in the same manner as a prior relationship with vendors.
B. Prior relationship with vendors The greatest potential impact on the independence of an IS auditor among the options listed is having a prior relationship with vendors. Independence is a critical concept in auditing, as it ensures that auditors can objectively assess the systems, processes, and controls they are evaluating without being influenced by personal or financial interests. Having a prior relationship with vendors can compromise an auditor's independence because it may create conflicts of interest. While the other options (prior experience in IS audit, prior knowledge of technology, and prior job responsibilities) can also influence an auditor's perspective, they do not inherently create conflicts of interest in the same way that a prior relationship with vendors can. Independence is a fundamental principle in auditing, and auditors must strive to maintain it to ensure the integrity of their work.
B. Prior relationship with vendors
D is answer
B is 100% correct answer
The answer is neither B nor C. The auditor must not be influenced by his or her previous responsibilities. The answer is D.
D is answer
Im CIA holder , it cant be C at all the answer is D
I think D too
D for sure, IT knowledge is a benefit not a threat