ISO-IEC-42001-LEAD-AUDITOR · Question #10
How are auditors expected to handle conflicts of interest during an audit?
The correct answer is A. By disclosing any potential conflicts and avoiding auditing the affected area. The correct practice is: disclose any potential conflicts and avoid auditing the affected area. ISO 19011:2018 - Clause 5.3 and Clause 6.3.2 require auditors to declare conflicts of interest and take steps to preserve impartiality. Failure to do so compromises the integrity and…
Question
How are auditors expected to handle conflicts of interest during an audit?
Options
- ABy disclosing any potential conflicts and avoiding auditing the affected area
- BBy excluding the affected area from the audit scope
- CBy assigning an external auditor to handle the conflict
- DBy ignoring conflicts to maintain impartiality
How the community answered
(51 responses)- A71% (36)
- B18% (9)
- C4% (2)
- D8% (4)
Explanation
The correct practice is: disclose any potential conflicts and avoid auditing the affected area. ISO 19011:2018 - Clause 5.3 and Clause 6.3.2 require auditors to declare conflicts of interest and take steps to preserve impartiality. Failure to do so compromises the integrity and independence According to the PECB Lead Auditor Guide, auditors should immediately report any situation where their objectivity may be questioned, including past relationships, financial ties, or personal
Topics
Community Discussion
No community discussion yet for this question.