What is crucial for an auditor's credibility during an audit?

Independence and objectivity are vital for an auditor's credibility during an audit because they ensure that the findings and conclusions are based on facts rather than biases or influences. An auditor needs to maintain a neutral stance to provide an impartial assessment of the auditee's processes, controls, and compliance with standards like ISO/IEC 27001. By being independent, the auditor is more likely to identify areas for improvement and provide reliable recommendations without the influence of personal relationships or interests.

When auditors establish themselves as independent and objective, they can cultivate trust not just with the auditee but also with stakeholders and other interested parties who depend on the integrity of the audit results. This trust is crucial for the overall effectiveness of the audit process, as it reinforces the legitimacy of the auditor's work and the conclusions drawn from the audit.

While having a good relationship with the auditee, knowledge of the industry, or familiarity with the staff can contribute to the audit process and the auditor's ability to communicate effectively, these factors do not outweigh the necessity of independence and objectivity, which are foundational to the credibility of any audit.