ITPEC FE Morning April 2019 Question 58

System Audit Independence — an auditor must not audit their own department

The question asks which audit structure should be avoided due to lack of independence.

Correct answer: c)

A person from the general affairs department audits entrance and exit controls in the same general affairs department — even as an appointed audit team member, they are reviewing their own department's operations, which is a conflict of interest.

Why not the others:
- a) — The person transferred to the audit department 5 years ago and audits a completely different department (marketing). Sufficient separation in time and scope ensures independence.
- b) — The audit department audits an external contractor's handling of personal information. This is a standard, independent audit function with no conflict.
- d) — The legal department cooperates with auditors upon request. They assist rather than conduct the audit themselves — this is normal cross-department support.

Key rule: A system auditor must be independent from the area being audited. Auditing your own department violates the independence principle, regardless of formal appointment to an audit team.

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