Finnco, a subsidiary of a certification body, provided ISMS consultancy services to an organization. Considering this scenario, when can the certification body certify the organization?

The correct answer is B. At no time, since it presents a conflict of interest. A certification body cannot certify an organization if it has provided consultancy services to that organization. This situation presents a conflict of interest, as the certification body is required to maintain impartiality and objectivity. The ISO/IEC 17021-1 standard, which se

Fundamental Audit Concepts and Principles

Question

Options

AThere is no time constraint in such a situation
BAt no time, since it presents a conflict of interest
CIf a minimum period of two years has passed since the last consulting activities

How the community answered

(61 responses)

A
5% (3)
B
87% (53)
C
8% (5)

Explanation

A certification body cannot certify an organization if it has provided consultancy services to that organization. This situation presents a conflict of interest, as the certification body is required to maintain impartiality and objectivity. The ISO/IEC 17021-1 standard, which sets out requirements for bodies providing audit and certification of management systems, specifies that providing both services to the same client is incompatible.

Topics

#conflict of interest#certification body#auditor independence#ISMS consultancy

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