Explanation
The auditor implemented a specific control during the development of the system. This would impair the auditor's independence, as it would create a self-review threat, which is a situation where an auditor has to evaluate or review the results of his or her own work or judgment1. A self-review threat may compromise the auditor's objectivity and impartiality, as the auditor may be biased or influenced by his or her own involvement or interest in the system1. The auditor may also face a conflict of interest or a loss of credibility if he or she has to report on any issues or deficiencies related to the control he or she implemented.