Audits can be performed by the individuals involved in conducting the work.

The statement is false. A fundamental and non-negotiable principle of auditing is independence. An audit is defined as an independent examination of a process, product, or system. For an audit to be credible and its findings to be considered objective, the auditor(s) must be organizationally independent and impartial from the individuals or teams whose work is being audited. This separation prevents conflicts of interest and ensures an unbiased assessment against established standards and procedures. While individuals can perform self-reviews or inspections of their own work, these activities are not classified as formal audits due to the inherent lack of independence.

The "True" option is incorrect because it violates the core tenet of auditor independence. If individuals involved in conducting the work were allowed to perform the audit, it would be a self-review, not an audit. This would compromise the integrity, objectivity, and reliability of the findings, rendering the entire process ineffective as a formal assurance activity.

1. Quality Assurance Institute (QAI). (2014). CSQA Certified Software Quality Analyst Body of Knowledge (4th ed.).

Reference: Domain 1: Quality Principles and Concepts, Skill Category F: Quality Audits, Section 2, "Types of Audits."

Content: The CBOK explicitly defines an audit as an "independent review" and emphasizes that auditors must be independent of the work being audited to ensure objectivity. It distinguishes between first-party (internal), second-party (supplier), and third-party (external) audits, all of which presuppose a level of independence from the direct performers of the work. For internal audits, the auditors must be from outside the specific project or department being audited.

2. Bourque, P., & Fairley, R. E. (Eds.). (2014). Guide to the Software Engineering Body of Knowledge (SWEBOK) (Version 3.0). IEEE Computer Society.

Reference: Chapter 10: Software Quality, Section 2.3.2, "Audits."

Content: The SWEBOK defines an audit as "an independent examination of a software product or process to assess compliance with specifications, standards, contractual agreements, or other criteria." The key term "independent" is central to the definition, distinguishing it from other review types. This IEEE standard, which informs the CSQA certification, reinforces that the auditing entity must be separate from the development or operational entity. (DOI: https://doi.org/10.1109/978-0-7695-5166-1)

3. Pressman, R. S., & Maxim, B. R. (2020). Software Engineering: A Practitioner's Approach (9th ed.). McGraw-Hill Education.

Reference: Chapter 17: Software Quality Assurance, Section 17.3, "SQA Tasks, Goals, and Metrics."

Content: This foundational academic textbook, widely used in university software engineering curricula, describes formal technical reviews and audits as key SQA activities. It states that for an audit to be effective, it must be conducted by an independent party, such as the SQA group, to provide management with an objective assessment of compliance. The text explicitly contrasts this with less formal reviews that might be conducted by peers within a team.