Certified Information Systems Auditor (CISA) — Question 67
Which of the following has the GREATEST potential impact on the independence of an IS auditor?
Answer options
- A. Prior experience in IS audit
- B. Prior relationship with vendors
- C. Prior knowledge of technology
- D. Prior job responsibilities
Correct answer: D
Explanation
The correct answer is D, as prior job responsibilities can create conflicts of interest that affect an auditor's impartiality. While prior experience, relationships, and knowledge are important, they do not inherently compromise independence like previous job duties can.