Certified Information Systems Auditor Practice Exam 2025 - Free CISA Practice Questions and Study Guide

The correct answer emphasizes that sharing audit scripts does not necessarily affect the IS auditors' independence if the audits focus on areas not covered by those scripts. This perspective allows for a practical approach to collaboration between the audit and IT departments. If the scripts pertain to specific operational functions or areas that are not the focus of the auditors' assessments, sharing them can facilitate more efficient audits without compromising independence. Auditors can still apply their judgment and expertise in evaluating different aspects of the information systems that are outside the scope of the scripts, thereby maintaining their objectivity and overall effectiveness.

The rationale behind rejecting the notion that sharing scripts always impacts independence lies in understanding that collaboration can be productive as long as boundaries are respected. It highlights the importance of defining clear audit objectives that may or may not overlap with the details contained in the scripts, ensuring that both the IT department and the auditors can perform their respective roles effectively without undue influence on audit findings.