Which of the following activities would allow an IS auditor to maintain independence while facilitating a control self-assessment (CSA)?
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A. B. C. D.A.
In order to maintain independence while facilitating a control self-assessment (CSA), an IS auditor must not be involved in activities that compromise their objectivity or create a conflict of interest. The CSA process is a method for obtaining feedback from control owners regarding the effectiveness of controls in place to mitigate risks. Therefore, it is important for the IS auditor to maintain their independence to ensure that the CSA process is effective and unbiased.
Option A - Developing the CSA questionnaire: Developing the CSA questionnaire involves creating a list of questions that will be used to evaluate the effectiveness of controls. This activity may be seen as a conflict of interest since the IS auditor may be viewed as promoting a specific viewpoint or agenda. Therefore, this option does not allow the IS auditor to maintain independence.
Option B - Developing the remediation plan: Developing the remediation plan involves creating a plan to address any weaknesses or gaps in control identified during the CSA process. This activity may be seen as a conflict of interest since the IS auditor may be viewed as promoting a specific viewpoint or agenda. Therefore, this option does not allow the IS auditor to maintain independence.
Option C - Implementing the remediation plan: Implementing the remediation plan involves executing the plan to address any weaknesses or gaps in control identified during the CSA process. This activity may be seen as a conflict of interest since the IS auditor may be viewed as promoting a specific viewpoint or agenda. Therefore, this option does not allow the IS auditor to maintain independence.
Option D - Partially completing the CSA: Partially completing the CSA involves answering some of the questions on the CSA questionnaire. This activity may be seen as a conflict of interest since the IS auditor may be viewed as promoting a specific viewpoint or agenda. Therefore, this option does not allow the IS auditor to maintain independence.
Therefore, none of the options presented allow an IS auditor to maintain independence while facilitating a control self-assessment (CSA). The IS auditor may be involved in the CSA process, but they must maintain their independence and objectivity to ensure the process is effective and unbiased.