B. Prior relationship with vendors
The greatest potential impact on the independence of an IS auditor among the options listed is having a prior relationship with vendors. Independence is a critical concept in auditing, as it ensures that auditors can objectively assess the systems, processes, and controls they are evaluating without being influenced by personal or financial interests.
Having a prior relationship with vendors can compromise an auditor's independence because it may create conflicts of interest.
While the other options (prior experience in IS audit, prior knowledge of technology, and prior job responsibilities) can also influence an auditor's perspective, they do not inherently create conflicts of interest in the same way that a prior relationship with vendors can. Independence is a fundamental principle in auditing, and auditors must strive to maintain it to ensure the integrity of their work.
difficult to choose between option B and option D, but i option D can still be mitigated by the auditor not performing the audit related to that job responsibility. but option B seems more exclusive.
D for sure, IT knowledge is a benefit not a threat
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