Which scenario is MOST likely a conflict of interest for an IS auditor?

A conflict of interest arises when an individual's responsibilities or actions in one role could compromise their objectivity or integrity in another role. In the case of an IS auditor, it is critical to maintain independence from the operational functions of the organization to effectively evaluate and provide assurance on the design and implementation of controls.

When an auditor is involved in designing cybersecurity controls, they may have a vested interest in validating their own work during audits. This creates a scenario where the auditor's ability to maintain an unbiased perspective could be compromised. Objectivity is essential for an auditor to provide credible and reliable evaluations of controls and practices. By participating in the design of controls, the auditor may unintentionally overlook deficiencies or fail to critique their own designs adequately.

In contrast, delivering cybersecurity awareness training, advising on a cybersecurity framework, or conducting vulnerability assessments typically do not involve the same level of personal engagement in operational implementation that could lead to a conflict of interest. These activities may allow auditors to provide valuable insights while maintaining the necessary independence and objectivity vital for their audit role.