What issue arises when an external IS auditor recommends a specific vendor product in an audit report?

When an external IS auditor recommends a specific vendor product in an audit report, it raises concerns about professional independence. Professional independence is a fundamental principle governing auditors, as it ensures that their judgment is free from any influence, conflict of interest, or bias. When an auditor endorses a particular vendor or product, it can create the perception that their objectivity has been compromised, potentially leading stakeholders to question the integrity of the audit findings.

An effective audit should provide impartial assessments and recommendations based solely on the organization's needs and the suitability of solutions in achieving their goals. By recommending a specific product, it may appear that the auditor has a vested interest or is favoring that vendor, which can undermine trust in their professional objectivity. This is why maintaining independence is crucial in auditor-client relationships to uphold credibility and ensure that audit conclusions and recommendations are viewed as impartial and trustworthy.