IS Auditor's Responsibilities

C.

The correct answer is C. independence.

The requirement for an IS auditor to obtain approval of the report from the CEO before issuing it to the audit committee primarily affects the IS auditor's independence. Independence is a fundamental principle of auditing, and it refers to the auditor's ability to maintain an unbiased and objective attitude throughout the audit process.

If the IS auditor is required to obtain approval from the CEO before issuing the report to the audit committee, it may compromise their independence. The CEO may have a vested interest in the outcome of the audit and may pressure the auditor to alter their findings or conclusions.

Furthermore, the requirement may also create a perception of a lack of independence, which may affect the credibility of the audit report in the eyes of the audit committee or other stakeholders.

In contrast, the requirement does not significantly affect the IS auditor's judgment, effectiveness, or integrity. The IS auditor's judgment is based on their professional expertise and the evidence gathered during the audit, which is not affected by the approval process. The IS auditor's effectiveness is determined by their ability to perform the audit in accordance with professional standards, which is not affected by the approval process. Finally, the IS auditor's integrity is based on their commitment to ethical behavior, which is not affected by the approval process.

In summary, the requirement for an IS auditor to obtain approval of the report from the CEO before issuing it to the audit committee primarily affects the IS auditor's independence, which is a fundamental principle of auditing.