Insights · Field note · Security assurance and compliance
What independent assurance means in practice
Independence is a structural property, not a compliment. What it requires of the examiner, and why third parties will accept nothing less.
Independent assurance is confirmation of controls or results by a party that had no role in designing, implementing or operating them and has no stake in the outcome. In practice it means the examiner did not sell the tool, did not build the control, does not run the operations and is not paid more for a favorable finding. Internal audit can be competent and thorough and still be discounted by a customer, insurer or regulator because it reports inside the organization. Independence is what makes a finding usable by people who must rely on it without being able to check it themselves.
In detail
What the evidence shows.
What independence excludes
Assessing controls you implemented. Validating a product you resell. Reviewing a managed service you operate. Reporting through the people whose work you examine. Each creates a reason, however faint, to find what the relationship needs. Independence removes the reason rather than relying on the examiner to resist it.
What it requires
A defined scope and method stated in advance. Access to systems, evidence and people. Findings graded by consequence and recorded with the evidence behind them. A report the client did not edit. Where the client disagrees, the disagreement is recorded, not resolved by deletion. The independence should be visible in the engagement terms.
When it is mandatory
Certification against ISO/IEC 27001 requires an accredited body. SOC 2 requires a licensed CPA firm. Regulatory examination, insurance evidence at claim, due diligence in a transaction and board assurance all require an examiner with no stake. Internal findings support these; they cannot replace them.
How we apply it
We do not sell software, resell tools or operate the controls we assess, and we deliver under the client’s name where the client’s brand is the product, with the independence written into the partner terms. See Cyber Assurance, internal audit versus independent assurance and the glossary entry for independent assurance.
Sources
Primary references.
- ISO/IEC 27001:2022, Information security, cybersecurity and privacy protection, information security management systems, requirements (ISO)
- SOC 2 examinations: Trust Services Criteria (AICPA)
- Performance Data engagement observations (first-hand: David Selakovic); method described under Cyber Assurance.
By David Selakovic · Published 2026-10-16 · Revised 2026-10-16 · Reviewed every 180 days