When a system developer becomes an IT auditor, what is the primary concern during audits of production systems?

When a system developer transitions to an IT auditor role, a primary concern during audits of production systems is the possibility that their previous work could be viewed as a self-audit. This concern stems from the inherent conflict of interest that arises when an auditor evaluates a system they played a significant role in developing. Such a situation may compromise the objectivity required for effective auditing, as stakeholders might question the independence of the audit findings.

This issue ties back to the fundamental principles of auditing, which emphasize independence, objectivity, and impartiality. If the audit is perceived as a self-audit, the credibility of the findings could be undermined, leading to a lack of trust from management and other stakeholders. Thus, auditors must be cautious about potential biases linked to their previous involvement with the systems they are evaluating, ensuring that their assessments remain objective and based on evidence rather than personal insights or experiences.