An IS auditor is a member of an application development team that is selecting software.
Which of the following would impair the auditor's independence?
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A. B. C. D.B.
As an IS auditor, it is important to maintain independence while performing your duties. Independence ensures that your opinion and recommendations are unbiased and objective. Therefore, any action that impairs your independence could potentially harm the credibility of your audit findings.
Out of the options provided, approving the vendor selection methodology would impair the auditor's independence. This is because the auditor is a member of the application development team, which means they have a vested interest in the selection process. Approving the vendor selection methodology implies that the auditor is endorsing the process, which could compromise their independence and objectivity.
Verifying the weighting of each selection criteria, reviewing the request for proposal (RFP), and witnessing the vendor selection process are all within the scope of the auditor's duties and do not necessarily impair their independence.
Verifying the weighting of each selection criteria ensures that the selection process is based on sound criteria and that the selected software meets the organization's needs. Reviewing the RFP allows the auditor to ensure that the requirements and expectations of the organization are clearly defined and that the RFP meets industry standards. Witnessing the vendor selection process allows the auditor to ensure that the process is transparent and fair, and that the selected software meets the organization's needs.
In summary, the auditor should avoid any action that impairs their independence, and they should disclose any potential conflict of interest. Approving the vendor selection methodology could potentially impair the auditor's independence and objectivity and should be avoided.