1. The Cyber AB
Code of Professional Conduct
Version 2.1 (June 28
2022).
Section 3.3
Conflicts of Interest: "Cyber AB Professionals shall proactively disclose any actual or potential conflicts of interest that may arise and take appropriate action to mitigate any such conflict." This directly supports the requirement to inform
document
and mitigate.
2. The Cyber AB
CMMC Assessment Process (CAP) for CMMC Level 2
Version 1.0 (July 21
2022).
Section 2.3.2
Conflict of Interest (COI) and Organizational Independence: This section requires the C3PAO to have a process to "identify
analyze
and document potential COIs arising from relationships" and "demonstrate how it will eliminate or mitigate such threats." This aligns with documenting the conflict and mitigation in the assessment plan.
3. ISO/IEC 17021-1:2015
Conformity assessment — Requirements for bodies providing audit and certification of management systems — Part 1: Requirements.
Section 5.2
Impartiality: This international standard
upon which CMMC assessment principles are based
requires certification bodies to "identify
analyse
document and eliminate or minimize threats to its impartiality on an ongoing basis." This reinforces the structured approach of identification
documentation
and mitigation described in the correct answer.