Which of the following would MOST likely impair the independence of the IS auditor when performing a post-implementation review of an application system?

Which of the following would MOST likely impair the independence of the IS auditor when performing a post-implementation review of an application system?
A . The IS auditor provided consulting advice concerning application system best practices.
B. The IS auditor participated as a member of the application system project team, but did not have operational responsibilities.
C. The IS auditor designed an embedded audit module exclusively for auditing the application system.
D. The IS auditor implemented a specific control during the development of the application system.

View Answer

Answer: D