Exam CISA topic 1 question 316 discussion

C. - the question is about the greatest threat to its independence. The former - merely supporting - function in the development of the general KPIs of the organization is certainly the weaker threat to his independence than a current development of KPIs for the assessment of the internal audit team with his current, current activity as Lead Auditor, obviously within the same organization, i.e. his own team. In B.'s case, I see no compelling connection between his former support for the general organizational KPIs and the risk-related KPIs that are now recommended. If so, this should be specified more precisely in the question. This option is also weaker in the ranking compared to C.

The auditor should not be involved in the design of controls. Proposing controls to address IT risks identified by KPIs would lead the auditor to control through KPIs of his own design, which would undermine auditor independence.

The auditor should not be involved in the design of controls.

The correct answer to this question is C. Developing KPIs to measure the internal audit team. Independence is one of the most important qualities of an auditor, and it is essential to ensure that the auditor can carry out his or her responsibilities without any bias or undue influence. When an employee moves from one department to another, there is a potential risk that their previous role may influence their current role and create a conflict of interest. In this case, the employee helped develop the KPIs that are now being used by the organization, and these KPIs are being used to measure the effectiveness of the internal audit team. This means that the auditor may be evaluating their own work and performance, which could create a potential conflict of interest.

B. Recommending controls to address the IT risks identified by KPIs

C. Developing KPIs to measure the internal audit team

C: Developing KPIs to measure internal audit team.

the greatest threat to the independence of this auditor is developing KPIs to measure the internal audit team. This task creates a potential conflict of interest as the auditor may be evaluating their own work and performance.