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ISO-IEC-42001-LEAD-AUDITOR · Question #56

An auditor has been assigned to perform a certification audit for an organization. However, the auditor discovers that their close relative holds a key management position within the organization…

The correct answer is B. Familiarity. This situation represents a Familiarity Threat. ISO/IEC 17021-1:2015 Clause 5.2.7 identifies familiarity as a risk when an auditor develops a relationship with a client that could impair objectivity. The ISO/IEC 42001 Lead Auditor Guide states: "Familiarity threat occurs when…

Auditor Competence and Ethics

Question

An auditor has been assigned to perform a certification audit for an organization. However, the auditor discovers that their close relative holds a key management position within the organization being audited. What kind of threat to impartiality does this situation represent?

Options

  • ASelf-interest
  • BFamiliarity
  • CIntimidation
  • DAdvocacy

How the community answered

(21 responses)
  • A
    5% (1)
  • B
    81% (17)
  • C
    10% (2)
  • D
    5% (1)

Explanation

This situation represents a Familiarity Threat. ISO/IEC 17021-1:2015 Clause 5.2.7 identifies familiarity as a risk when an auditor develops a relationship with a client that could impair objectivity. The ISO/IEC 42001 Lead Auditor Guide states: "Familiarity threat occurs when an auditor becomes too sympathetic to the auditee's interests, due to close relationships or repeated A relative in management would heavily impair the auditor's independence.

Topics

#impartiality threats#familiarity threat#auditor independence#conflict of interest

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