An auditor is reviewing an AI system used for hiring processes at a tech company...

The principle at risk here isIndependence. According toISO 19011:2018 – Clause 4(c), auditors must beindependent of the activity being auditedandfree from bias or conflicts of interest.

Having previously consulted for the company ondiversity strategies, the auditor has aprior engagement that may affect impartiality, particularly since the audit involves evaluating bias and fairness in hiring practices — the same area previously advised on.

ThePECB Lead Auditor Guide – Domain 3reinforces that independence is crucial forobjective evidence gathering and unbiased conclusions, especially in audits involvingethical or reputational concerns.