Appearance of independence
Conducting oneself in a manner that appropriately addresses the various circumstances and interactions that arise throughout the audit process. This includes upholding professional decorum during interviews, meetings, reporting engagements and all other audit-related activities. An IS auditor must remain cognizant that the perception of independence can be impacted by inappropriate conduct, affiliations or actions that could raise concerns about objectivity and impartiality, even if unintentional. Maintaining an outward appearance consistent with audit integrity and free from compromising associations is crucial.
