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Comprehensive and Detailed In-Depth C . Correct Answer: ISO 17021-1:2015 Clause 5.2.4 requires auditors to report impartiality concerns. The technical expert received consultancy fees from Cyber ACrypt, creating a conflict of interest. The certification body must be informed to ensure audit integrity. A . Incorrect: Reporting to top management does not resolve certification body independence concerns. B . Incorrect: Impartiality is a critical concern in ISO/IEC 27001 certification. Relevant Standard Reference: ISO/IEC 17021-1:2015 Clause 5.2.4 (Ensuring Impartiality in Audits)