Which pf the following situations may have impaired the independence of the IS auditor?

An IS auditor is assigned to perform a post implementation review of an application system.

Which pf the following situations may have impaired the independence of the IS auditor? The IS auditor:
A . implemented a specific control during the development of the application system.
B . designed an embedded audit module exclusively for auditing the application system.
C . participated as a member of the application system project team, but did not have operational responsibilities.
D . provided consulting advice concerning application system best practices.

View Answer

Answer: A

Explanation:

Independence may be impaired if an IS auditor is, or has been, actively involved in the development, acquisition and implementation of the application system. Choices B and C are situations that do not impair an IS auditor’s independence. Choice D is incorrect because an IS auditor’s independence is not impaired by providing advice on known best practices.