Certified Information Systems Auditor Practice Exam 2025 – All-in-One Guide to Master Your CISA Certification!

In the context of an IS auditor's role, independence is crucial for maintaining objectivity and credibility in the audit process. When an auditor is involved in implementing functionalities during development, it creates a conflict of interest. The auditor then has a vested interest in the outcome of the implementation, which could bias their audit findings or decisions. This involvement in a development role can blur the lines between auditing and operational responsibilities, making it difficult to remain impartial.

On the other hand, participating in audit planning, providing training on new software, and documenting an audit report generally do not compromise independence when performed correctly. Audit planning is a preparatory activity that enhances the audit process, training can be done in a way that is impartial and focused on knowledge transfer rather than operational involvement, and documenting an audit report is a standard part of the auditing process that reflects findings objectively. These activities maintain the auditor's role as an independent assessor rather than an influencer on the outcomes or processes being audited.