An assurance professional's fundamental role is to provide an independent and objective assessment. Their professional standards and organizational function (typically as a second or third line of defense) mandate impartiality and a focus on factual, evidence-based reporting. This structural independence is designed to minimize bias. In contrast, a process owner (the first line of defense) has direct operational responsibility and a vested interest in the process's perceived success. This makes their reports or statements, whether written or vocalized, inherently more subjective. The formal, structured nature of an assurance report further enhances its objectivity.

A. Vocalized statements from a process owner are subjective and informal. They are influenced by the owner's inherent bias due to their direct responsibility.

C. A written report by a process owner is a self-assessment. It lacks the critical independence and impartiality provided by a separate assurance function.

1. OCEG. (2021). GRC Capability Model, Version 3.5 ("The Red Book"). Section 4.3.3, "Provide Assurance": "Assurance activities are performed by competent individuals who are objective and independent of the activity being evaluated." This directly states that objectivity and independence are core requirements for assurance providers.

2. OCEG. (2021). GRC Capability Model, Version 3.5 ("The Red Book"). Section 2.2, Principle 4: "Assurance on objectives and the effectiveness of controls is provided by a variety of roles, some of which are independent of management." This principle underscores the value of independence in providing reliable assurance.

3. The Institute of Internal Auditors (IIA). (2017). International Standards for the Professional Practice of Internal Auditing. Standard 1100 – Independence and Objectivity: "The internal audit activity must be independent, and internal auditors must be objective in performing their work." This standard is a cornerstone of assurance practices taught in university auditing and GRC courses and establishes the expectation of objectivity for assurance professionals.