Which publication recommends using the independence standards for an agency's FISMA audit?

Which publication recommends using the independence standards for an agency's FISMA audit?

• A. White Book
• B. Orange Book
• C. Yellow Book
• D. Green Book

Answer: (C)

The correct choice refers to the Yellow Book, which is officially known as Government Auditing Standards. This publication provides overarching standards for audits conducted by government entities, including guidelines on auditor independence. The independence standards outlined in the Yellow Book ensure that auditors remain impartial and objective, which is crucial for maintaining the integrity of the audit process, particularly in the context of Federal Information Security Management Act (FISMA) audits. Adhering to these standards helps build public trust and ensures that audit findings are credible and reliable. The other publications serve different purposes: the White Book generally focuses on risk management processes and frameworks, the Orange Book primarily addresses the security and privacy controls for federal information systems, and the Green Book outlines internal control standards for federal agencies. While these works contribute to the broader field of auditing and security, they do not provide the specific guidance on independence required for FISMA audits as elaborated in the Yellow Book.

The correct choice refers to the Yellow Book, which is officially known as Government Auditing Standards. This publication provides overarching standards for audits conducted by government entities, including guidelines on auditor independence. The independence standards outlined in the Yellow Book ensure that auditors remain impartial and objective, which is crucial for maintaining the integrity of the audit process, particularly in the context of Federal Information Security Management Act (FISMA) audits. Adhering to these standards helps build public trust and ensures that audit findings are credible and reliable.

The other publications serve different purposes: the White Book generally focuses on risk management processes and frameworks, the Orange Book primarily addresses the security and privacy controls for federal information systems, and the Green Book outlines internal control standards for federal agencies. While these works contribute to the broader field of auditing and security, they do not provide the specific guidance on independence required for FISMA audits as elaborated in the Yellow Book.