A city CIO must choose assessors for the annual review of the tax-collection system and wants both independence and deep knowledge of legacy workflows. Which approach best balances those tradeoffs?
Select an answer to reveal the explanation.
Short Explanation
Independence and tribal knowledge pull in opposite directions. Bring in outsiders to grade the controls, and keep internal SMEs nearby as guides—not graders. Pure insiders, pure strangers, or hallway chats tip the balance the wrong way.
Full Explanation
Assessment design weighs objectivity against contextual accuracy. External assessors reduce self-review bias while knowledgeable internal staff can explain legacy tax workflows without owning the findings. Sole reliance on builders, completely context-blind outsiders, or informal walkthroughs fails one side of that tradeoff and weakens assurance quality.