The Greatest Threat to Auditor Independence in CISA Exam - isaca

B.

The correct answer to this question is C. Developing KPIs to measure the internal audit team.

Independence is one of the most important qualities of an auditor, and it is essential to ensure that the auditor can carry out his or her responsibilities without any bias or undue influence. When an employee moves from one department to another, there is a potential risk that their previous role may influence their current role and create a conflict of interest. In this case, the employee helped develop the KPIs that are now being used by the organization, and these KPIs are being used to measure the effectiveness of the internal audit team. This means that the auditor may be evaluating their own work and performance, which could create a potential conflict of interest.

Option A, evaluating the effectiveness of IT risk management processes, and option B, recommending controls to address the IT risks identified by KPIs, are both tasks that an IS auditor would typically perform and are not likely to pose a significant threat to independence. These tasks are part of the auditor's job responsibilities and do not involve evaluating their own performance or work.

Option D, training the IT audit team on IT risk management processes, may present a conflict of interest if the auditor is responsible for evaluating the effectiveness of the training program. However, this is not as significant a risk as the potential conflict of interest posed by option C.

In summary, the greatest threat to the independence of this auditor is developing KPIs to measure the internal audit team. This task creates a potential conflict of interest as the auditor may be evaluating their own work and performance.