Certified Information Systems Auditor 2025 – 400 Free Practice Questions to Pass the Exam

The participation in the design of the risk management framework is the responsibility most likely to compromise the independence of an IS auditor. Independence is a key principle for auditors to ensure objectivity and impartiality when conducting audits. When an auditor is involved in the design phase of the risk management framework, they may become too close to the processes and decisions being made, which can impair their ability to audit those same processes later on.

Being involved in the creation of a framework entails making decisions that could create biases in how they evaluate its effectiveness, leading to a conflict of interest. An auditor must have a clear separation between their advisory roles (like designing frameworks) and their review roles (like auditing those frameworks) to maintain independence.

Other responsibilities listed, such as complying with auditing standards, conducting follow-up audits, and participating in risk assessment meetings, do not inherently create a conflict of interest. Adhering to standards strengthens the integrity of the audit work, follow-up audits are part of ensuring compliance and effectiveness after an initial audit, and participating in risk assessment meetings can involve providing insights without directly influencing the design or implementation of the risk management process.