Auditor independence is a foundational principle requiring that individuals or firms conducting professional assessments remain free from relationships, conflicts of interest, or influences that could compromise their objectivity and impartiality. This concept is critical in cybersecurity, governance, compliance, and privacy contexts, as it ensures that evaluations of an organization's information systems, security controls, and data protection measures are conducted without bias, providing stakeholders with reliable and trustworthy insights into actual security posture and risks.

Independence encompasses two key dimensions: independence in fact—the auditor's actual unbiased state of mind—and independence in appearance—the perception of impartiality by external stakeholders. When compromised, auditor independence introduces severe risks including undetected security vulnerabilities, regulatory non-compliance, reputational damage, and potential penalties. By maintaining strict independence, auditors uphold the integrity of their findings, support effective risk management, and ensure accountability and transparency across all assessment activities.