Certified Information Systems Auditor (CISA) — Question 348

Which of the following scenarios should raise a concern about auditor independence?

Answer options

• A. The auditor used to manage the same business process at a different company.
• B. The auditor consulted on the implementation portion of a project being audited.
• C. The auditor attended design and development meetings to monitor progress.
• D. The auditor has a personal relationship with an end user.

Correct answer: B

Explanation

Option B is correct because consulting on the implementation of an audited project can create a conflict of interest and compromise auditor independence. Options A, C, and D may raise concerns but do not inherently violate the principles of auditor independence as significantly as option B does.