Placing IT auditing in an existing auditing department would give independence from IT security.

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Multiple Choice

Placing IT auditing in an existing auditing department would give independence from IT security.

Explanation:
Independence in auditing comes from where the audit function sits and to whom it reports. When IT auditing is placed in an existing auditing department, that department is typically designed to operate independently of IT management and to report to senior leadership or the board. This separation from IT security management is what preserves objectivity, allowing auditors to evaluate IT controls, risk management, and compliance without undue influence. So, putting IT audit under an auditing department provides the independence needed to assess IT security fairly. If IT audit were housed within IT security itself, independence could be compromised due to potential conflicts of interest.

Independence in auditing comes from where the audit function sits and to whom it reports. When IT auditing is placed in an existing auditing department, that department is typically designed to operate independently of IT management and to report to senior leadership or the board. This separation from IT security management is what preserves objectivity, allowing auditors to evaluate IT controls, risk management, and compliance without undue influence. So, putting IT audit under an auditing department provides the independence needed to assess IT security fairly. If IT audit were housed within IT security itself, independence could be compromised due to potential conflicts of interest.

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