How does sharing auditing scripts with the IT department affect IS auditors' independence?

Sharing auditing scripts with the IT department can have implications for the independence of IS auditors, primarily concerning the perception and reality of the audit process. The assertion that it is acceptable if auditing can still occur in different areas recognizes the complex relationship between the IT department and the IS auditors.

When IS auditors share their scripts, the IT department may gain insights into the audit process and methodologies. However, if auditors maintain the ability to conduct evaluations in different areas or aspects of the IT environment that are not directly influenced by the shared scripts, they can preserve an element of independence. This dispersion of audit focus ensures that the auditors can still conduct their responsibilities without undue influence or bias stemming from the IT department's involvement or knowledge of the specific auditing techniques used.

Maintaining independence is crucial for the integrity of the audit process, but limited sharing that does not compromise the outcome of the audit can be managed effectively. This viewpoint acknowledges a practical approach to collaboration while still ensuring that independence and objectivity are upheld in core audit findings.