The principle that a system auditor must be organizationally and mentally independent from the department being audited, free from conflicts of interest, so that objective assessments can be made. A system auditor from an organization's own IT department auditing that same department is a classic example of compromised independence. Using an internal audit department or external specialists helps ensure proper independence.

Past questions testing this term · 1 questions

• 2012h24a #51システム監査人には独立かつ専門的な立場が求められる。自社内のシステム監査を実施するとき，システム監査人の独立性に反する事例はどれか。