Which of the following would MOST likely impair the independence of the IS auditor when performing a post-implementation review of an application system?
Which of the following would MOST likely impair the independence of the IS auditor when performing a post-implementation review of an application system?
A . The IS auditor provided consulting advice concerning application system best practices.
B . The IS auditor participated as a member of the application system project team, but did not have operational responsibilities.
C . The IS auditor designed an embedded audit module exclusively for auditing the application system.
D . The IS auditor implemented a specific control during the development of the application system.
Answer: D
Explanation:
The IS auditor’s independence would be most likely impaired if they implemented a specific control during the development of an application system. This is because the IS auditor would be auditing their own work, which creates a self-review threat that could compromise their objectivity and impartiality. The IS auditor should avoid participating in any operational or management activities that could affect their ability to perform an unbiased audit. The other options do not pose a significant threat to the IS auditor’s independence, as long as they follow the ethical standards and guidelines of the profession.
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