The principle that a system auditor must have no vested interest in the subject of the audit, enabling objective and impartial evaluation. Independence is a foundational requirement for audit credibility — an auditor must not audit work in which they were personally involved. IT audit standards treat auditor independence as essential to the integrity and reliability of audit findings.

Past questions testing this term · 1 questions

• 2013h25h #47システム監査人は，監査対象者と利害関係を有することは許されない。そのことを何と呼ぶか。