Maintaining Independence in IS Auditor Role for Application Audit

B.

According to the ISACA's Code of Professional Ethics, IS auditors should maintain independence in both fact and appearance. Independence means that the auditor should be free from any influence that could impair their ability to make objective and impartial judgments.

In the given scenario, the independence of an IS auditor auditing an application can be maintained if the auditor's role is limited to "recommending system enhancements" (Option C).

Option A, "creating system specifications," involves the auditor in designing the system, which can create a conflict of interest and compromise their independence. Similarly, option B, "defining user requirements," involves the auditor in the planning phase of the system development, which can also compromise their independence.

Option D, "designing access control rules," is too specific and narrow, and it can be part of the auditor's role as long as it is not the sole responsibility. An IS auditor can design access controls, but it should be based on the organization's policies and standards, and it should be reviewed and approved by the management.

On the other hand, Option C, "recommending system enhancements," is a more general and broad role that allows the auditor to suggest improvements to the existing system without getting involved in the actual design or development. This role ensures that the auditor maintains their independence and objectivity while providing valuable insights to the organization.

In summary, an IS auditor's independence can be maintained if their role is limited to recommending system enhancements (Option C) while avoiding getting involved in the system's design or development.