Certified Information Systems Auditor Practice Exam

In the context of an IS auditor's role during a cybersecurity review, the situation where designing the cybersecurity controls is likely regarded as a conflict of interest stems from the auditor's responsibility to remain impartial and independent. When an auditor is involved in designing the very controls they are later meant to assess, it can lead to a situation where their objectivity is compromised. The auditor may have a vested interest in the effectiveness of those controls, which could influence their judgment and evaluation during the audit process.

Independence is a cornerstone principle of auditing; being involved in the design phase can create a perception or reality where the auditor may overlook deficiencies or shortcomings in the controls they themselves developed. This conflation of roles blurs the lines between audit and operational responsibilities, potentially undermining stakeholder confidence in the audit findings.

In contrast, conducting risk assessments, performing regular audits, and executing user training sessions are activities that can generally be executed without such conflicts. These actions are typically objective in nature, allowing the auditor to assess and enhance security posture without compromising their independence.