Primary Concerns of New Auditor's Previous Employment at Cloud Service Provider

C.

The primary concern for the IS audit manager when a new auditor in the department previously worked for the cloud service provider should be independence.

Independence is a fundamental principle of IS auditing and requires that the auditor remain impartial and free from any conflicts of interest. The auditor must be able to exercise professional judgment without being influenced by any personal or financial interest in the outcome of the audit.

If an auditor previously worked for the cloud service provider, it could create a potential conflict of interest. The auditor may have personal or financial ties to the provider that could compromise their ability to maintain independence and objectivity during the audit. For example, the auditor may be reluctant to report any findings that could be detrimental to the provider due to personal or professional relationships.

Competency, integrity, and professional conduct are also important factors to consider when staffing an audit engagement. However, in this case, independence is the primary concern given the potential conflict of interest.

Therefore, the IS audit manager should carefully assess the situation and take appropriate measures to ensure that the auditor is able to maintain independence throughout the engagement. This may involve assigning the auditor to a different engagement or implementing additional oversight or controls to mitigate the risk of a conflict of interest.