While the assessor must maintain ultimate independence and objectivity regarding the conclusions, opinions, and recommendations within the Assessment Report, best practices in assurance and auditing require engagement with the personnel who perform the work being assessed. This engagement is critical for the specific purpose of validating the factual accuracy of the assessor's observations and findings before the report is finalized. This step, often conducted by sharing a draft of the findings, prevents the report from being based on misunderstandings and increases its credibility, acceptance, and the likelihood that its recommendations will be implemented effectively. The final judgment remains with the assessor, but the factual basis should be confirmed.

The statement "True" is incorrect because it promotes a level of isolation that is counterproductive and can lead to factually inaccurate reports. A complete lack of "help" or input from process owners ignores the crucial step of factual validation. An assessment report based on incorrect facts is of little value to the organization and undermines the credibility of the assurance function. This practice of validating facts does not compromise the assessor's independence; rather, it strengthens the quality and utility of the final report.

1. OCEG GRC Capability Model 3.5, "The Red Book": While not stating this exact phrase, the principles within Component 3: PROACTIVELY ASSURE, particularly Element 3.4: Communicate Assurance, emphasize that communication of results must be "understandable and useful to the recipients." A report containing factual errors is neither understandable nor useful. The process of ensuring factual accuracy, which involves communication with the assessed party, is an implicit and necessary step to meet this objective. The entire feedback loop of GRC relies on accurate communication between those who do the work and those who provide assurance.

2. Sawyer, L. B., Dittenhofer, M. A., & Scheiner, J. H. (2003). Sawyer's Internal Auditing: The Practice of Modern Internal Auditing. The Institute of Internal Auditors Research Foundation. This foundational text, widely used in university auditing courses, outlines the audit process. In chapters covering the communication of audit results (e.g., Chapter 21 in the 5th edition), it details the importance of the "exit conference" or discussion of draft findings with management (the personnel assessed). The purpose is explicitly stated as ensuring that there are no misunderstandings of fact before the final report is issued. This confirms that "help" in the form of factual validation is a standard and required practice.

3. Arens, A. A., Elder, R. J., & Beasley, M. S. (Various Editions). Auditing and Assurance Services. Pearson Education. This is a standard textbook in university accounting and auditing programs worldwide. In the sections on completing the audit and reporting, the text describes the process of communicating findings to management and the audit committee. It consistently emphasizes the importance of discussing findings with management to resolve any disagreements over facts, which is a form of collaboration or "help" that enhances the report's quality.