The division of labor between implementation, documentation, and sign-off isn't the bug. It's the design. Independence between those layers is how you get credible assurance (in theory).
The bug is when nobody actually verifies. The audit firm holds the mandate to look at the full picture. When they sign without doing that, independence becomes a gap. And right now, the bodies supervising those firms aren't enforcing anything when that happens.
The bug is when nobody actually verifies. The audit firm holds the mandate to look at the full picture. When they sign without doing that, independence becomes a gap. And right now, the bodies supervising those firms aren't enforcing anything when that happens.