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An IS auditor is assigned to perform a postimplementation review of an application system. Which
of the following situations may have impaired the independence of the IS auditor? The IS auditor:

A.
implemented a specific control during the development of the application system.

B.
designed an embedded audit module exclusively for auditing the application system.

C.
participated as a member of the application system project team, but did not have operational
responsibilities.

D.
provided consulting advice concerning application system best practices.

Explanation:
Independence may be impaired if an IS auditor is, or has been, actively involved in the development,
acquisition and implementation of the application system. Choices B and C are situations that do
not impair an IS auditor’s independence. Choice D isincorrect because an IS auditor’s
independence is not impaired by providing advice on known best practices.

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