Insights · Field note · Method and principles
Independence as a discipline
Independence is not a quality we claim. It is a set of things we refuse to do so that our findings can be relied on.
Independence is a discipline: a list of refusals maintained so that the people who rely on our findings never have to wonder what else we wanted from the engagement. We do not sell or resell software or security products. We do not operate the controls we assess. We do not take a percentage of the advertising spend we govern. We do not accept payment for mentions or placements. We do not compete for a partner’s client. Each refusal costs revenue and each is what makes an assessment, a report or a recommendation worth more than the paper it is on.
In detail
What the evidence shows.
Why refusals rather than promises
Anyone can promise objectivity. A conflict of interest works on good people by shaping which recommendation is easy. Removing the conflict is more reliable than resisting it. The refusals are structural so that the promise does not have to be.
The list
No software sales or resale, so a recommendation to buy or not buy is not revenue. No operation of assessed controls, so a finding does not criticize our own work. Flat fees on paid media, so a recommendation to spend less costs us nothing. No paid mentions, so a placement is earned. No competing for partner clients, so white-label work is safe.
What it costs and what it buys
It costs the margins other firms earn on products, operations and spend. It buys a finding that a customer, insurer, regulator, board or acquirer can rely on, and a partner relationship a provider can trust. In assurance, reliance is the product.
How to check
Ask any adviser what they sell besides advice, how they are paid, and whether they would lose money if they recommended less. See why we do not sell software, flat fees and aligned incentives and internal audit versus independent assurance.
By David Selakovic · Published 2026-10-16 · Revised 2026-10-16 · Reviewed every 180 days