An IS auditor issues an audit report pointing out the lack of firewall protection features at the perimeter network gateway and recommends a vendor product to address this vulnerability. The IS auditor has failed to exercise:

An IS auditor issues an audit report pointing out the lack of firewall protection features at the perimeter network gateway and recommends a vendor product to address this vulnerability. The IS auditor has failed to exercise:
A . professional independence
B . organizational independence.
C . technical competence.
D . professional competence.

View Answer

Answer: A

Explanation:

When an IS auditor recommends a specific vendor, they compromise professional independence. Organizational independence has no relevance to the content of an audit report and should be considered at the time of accepting the engagement. Technical and professional competence is not relevant to the requirement of independence.