Certified Information Systems Security Professional (CISSP) — Question 125

A new internal auditor is tasked with auditing the supply chain. The system owner stated that the last internal auditor was terminated because the auditor discovered too many deficient controls. The auditor reports this conversation to their manager. Which of the following audit integrity principles BEST applies to this situation?

Answer options

• A. Demonstrate competence while performing professional duties.
• B. Perform professional duties with honesty, diligence, and responsibility.
• C. Perform professional duties in accordance with company policy.
• D. Be aware of any influences that may be exerted on professional judgement.

Correct answer: D

Explanation

The correct answer is D because it emphasizes the need for the auditor to be aware of external pressures that could influence their professional judgment, especially given the context of the previous auditor's termination. Options A, B, and C, while important principles, do not directly address the potential for external influences on the auditor's decision-making process.