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An external auditor received an offer to conduct an ISMS audit at a research development...

An external auditor received an offer to conduct an ISMS audit at a research development company. Before accepting it, they discussed with the internal auditor of the auditee, who was their friend, about previous audit reports. Is this acceptable?

A.

No, the external auditor should discuss about the auditee's previous audit reports only with the certification body

B.

Yes, the auditor can review and discuss the previous audit reports before accepting an audit mandate

C.

No, the auditor should uphold objectivity even when deciding whether to accept the audit mandate or not

PECB ISO-IEC-27001-Lead-Auditor Summary

  • Vendor: PECB
  • Product: ISO-IEC-27001-Lead-Auditor
  • Update on: Feb 1, 2026
  • Questions: 418
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