Credible recognition requires different controls for gathering evidence, making findings and authorising the final decision. Independence is demonstrated through roles and records, not asserted in a slogan.
Assessment function
Competent reviewers plan the sample, inspect evidence and record requirement-level findings. They must disclose relevant interests and cannot audit work they designed or implemented for the same scope.
Decision function
An authorised decision-maker who did not deliver advisory work or lead the audit reviews scope, competence, sufficiency of evidence, findings and corrective actions. The decision and reasons are retained with any conditions.
Advisory boundary and recusal
Training may explain a published standard; advisory work may help an organisation understand its own system. Neither predicts findings or guarantees recognition. Actual or perceived conflicts are reviewed, controlled by recusal and reassignment, and recorded.