ITPEC FE Morning October 2019 Question 60
ITPEC FE Morning October 2019 — Question 60 of 80
System Audit Independence — identify a violation of auditor independence.
A system auditor must be independent of the area being audited. Auditing your own department or your own work is a conflict of interest and must be avoided.
- •Mr. A belongs to the general affairs department and audits entrance/exit control of the same department — this is a direct independence violation.
Why not others:
- (b) Mr. B (audit dept.) audits an external contractor — no self-review conflict.
- (c) Mr. C transferred to audit dept. 5 years ago and audits a different department (marketing) — sufficient separation in both time and scope.
- (d) Mr. D (legal dept.) assists an auditor upon request — he is a cooperating specialist, not auditing his own area.
Key rule: An auditor must never audit processes or departments they are personally responsible for or belong to.
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