ISO 9001:2015 requires audits to be conducted in an objective and impartial manner . Although ISO 9001 does not list specific threats to impartiality, it explicitly refers to ISO 19011 for guidance on auditing principles, including impartiality.
ISO 9001:2015, Clause 9.2.2 (NOTE) states that guidance on auditing is given in ISO 19011 .
According to ISO 19011:2018 , one of the fundamental auditing principles is impartiality , defined as the basis for the objectivity of audit conclusions. ISO 19011 identifies several threats to impartiality , including self-interest and familiarity.
Explanation of the correct options:
C. Self-interest
ISO 19011 identifies self-interest as a primary threat to impartiality. This occurs when an auditor has a personal, financial, or professional interest in the outcome of the audit, which could influence audit judgement or conclusions.
Examples include financial gain, career advantage, or personal benefit linked to the audit outcome.
E. Your spouse is working in the organisation being audited
This represents a familiarity or relationship threat. ISO 19011 highlights that close personal relationships with the auditee can compromise, or be perceived to compromise, auditor impartiality. Even if the auditor remains objective, the relationship creates a clear conflict of interest.
Explanation of why the other options are not selected:
B. Lack of Experience : This affects audit effectiveness, not impartiality.
D. Consulting : Consulting can create a conflict of interest in certain contexts, but on its own it is not necessarily an impartiality threat unless it involves consulting for the same organisation or system being audited, which is not stated here.
F. Expert knowledge of the process : Technical expertise improves audit effectiveness and does not threaten impartiality.
Summary aligned to ISO guidance:
The most likely threats to auditor impartiality are those involving personal interest or close relationships with the auditee. Therefore, self-interest and a spouse working in the audited organisation are the correct answers under ISO 9001–aligned auditing guidance.
