CISA Domain 1 Exam 2025 – 400 Free Practice Questions to Pass the Exam

The situation that could impair the independence of an IS auditor is when they are involved in implementing specific functionality during the development of an application. This involvement may lead to a conflict of interest, as the auditor's role is to evaluate and provide assurance on the effectiveness and compliance of the systems being developed. By participating in the development process, the auditor risks losing objectivity, potentially biasing their evaluations related to that project.

Maintaining independence is crucial for an IS auditor to ensure that their assessments are impartial and credible. If they have been involved in the functional implementation, they may find it challenging to analyze and critique the work done objectively, which could compromise the integrity of the audit findings.

In contrast, roles such as designing an embedded audit module, participating as a member of an application project team, or providing consulting advice concerning application good practices may have their own considerations, but they generally do not inherently compromise the independence of the auditor in the same direct manner as developing application functionality does.