Question

An IS auditor is assigned to perform a post-implementation review of an application system. In which of the following situations may the independence of the IS auditor be impaired? The IS auditor:

a. Developed the application system being reviewed
b. Conducted training sessions for the application system users
c. Regularly performs system maintenance tasks
d. Provided recommendations during the system development phase
e. Previously audited the same application system

Answer 1

The independence of an IS auditor may be impaired if they developed the application system, conducted training sessions for the users, or regularly perform system maintenance tasks.

Step-by-step explanation:

The independence of an IS auditor may be impaired in several situations:

1. If the IS auditor developed the application system being reviewed, there may be a conflict of interest as the auditor may have a personal stake in the outcome of the review.
2. If the IS auditor conducted training sessions for the application system users, there may be a perceived bias towards the system's effectiveness.
3. If the IS auditor regularly performs system maintenance tasks, they may be too involved in the day-to-day operations to maintain objectivity.

Therefore, options a, b, and c could potentially impair the independence of the IS auditor.