Honesty and confidentiality Honesty is the foundation of trust and forms the basis for the reliability of an assessment. Since sensitive business processes and information are often found to be dependent on information security, the confidentiality of the information obtained during an audit and the discreet handling of the results and findings of the IS audit are an important basis for such work. IS auditors are aware of the value of the information they receive and who owns it, and will not disclose this information without the corresponding permission unless they are legally or professionally required to do so
