Certified Information Systems Auditor (CISA) — Question 682

An IS audit manager is preparing the staffing plan for an audit engagement of a cloud service provider. What should be the manager's PRIMARY concern when made aware that a new auditor in the department previously worked for this provider?

Answer options

• A. Professional conduct
• B. Competency
• C. Integrity
• D. Independence

Correct answer: D

Explanation

The primary concern is Independence, as the auditor's prior employment with the cloud service provider could create a conflict of interest, affecting their impartiality. While Professional conduct, Competency, and Integrity are important, they do not directly address the potential bias that could arise from a previous relationship with the provider.