CISA · Question #71
Which of the following is a threat to IS auditor independence?
The correct answer is C. Internal auditors design remediation plans to address control gaps identified by internal audit. Internal auditors designing remediation plans for control gaps they identified creates a conflict of interest, as it places them in a management role, thereby impairing their independence.
Question
Which of the following is a threat to IS auditor independence?
Options
- AInternal auditors recommend appropriate controls for systems in development
- BInternal auditors attend IT steering committee meetings.
- CInternal auditors design remediation plans to address control gaps identified by internal audit
- DInternal auditors share the audit plan and control test plans with management prior to audit
How the community answered
(26 responses)- A4% (1)
- B15% (4)
- C73% (19)
- D8% (2)
Why each option
Internal auditors designing remediation plans for control gaps they identified creates a conflict of interest, as it places them in a management role, thereby impairing their independence.
Recommending appropriate controls is an advisory role consistent with an auditor's responsibilities and does not impair independence.
Attending IT steering committee meetings provides auditors with valuable insight into IT governance and strategy without compromising their independence.
When internal auditors design remediation plans, they assume a management function rather than an assurance function, which compromises their objectivity and independence by implementing solutions to problems they previously identified.
Sharing the audit plan with management is a transparency best practice that helps manage expectations and does not threaten auditor independence.
Concept tested: IS auditor independence and objectivity
Source: https://www.isaca.org/resources/isaca-journal/issues/2012/volume-2/standards-guidelines-and-tools-for-audit-and-assurance
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