CISA Question 318

Community Discussion

Written by other learners. Comments can disagree with the marked answer — check the official documentation when in doubt.

• Chose C2

  Independence is a fundamental principle in auditing that ensures objectivity and impartiality in the audit process. When the CEO, who may have vested interests in the audit findings, has the authority to approve the report before it reaches the audit committee, it could potentially compromise the auditor's independence. The auditor might feel pressure to alter or suppress findings to align with the CEO's preferences, undermining the integrity of the audit process.

• 1

  C. independence

• 1

  how come??