True or False: Auditability is necessary to ensure a safeguard is an Independent Protection Layer (IPL).

The assertion that auditability is necessary to ensure a safeguard is an Independent Protection Layer (IPL) is not accurate, thus making the statement false. An IPL is defined as a safeguard that can effectively reduce the risk of a specific hazard independently of other safeguards. The key aspect of an IPL is its ability to function autonomously and provide the necessary risk reduction on its own.

While auditability can add value by ensuring that the IPL is functioning as intended and that it meets operational standards, it is not a fundamental requirement for a safeguard to qualify as an IPL. Rather, the essential criteria for an IPL focus on its capability and reliability in mitigating risks, rather than its ability to be audited.

This understanding directly aligns with the principles of Layer of Protection Analysis, where the emphasis is placed on risk reduction effectiveness and independence of layers, rather than necessarily on the auditing process associated with them. Hence, the answer indicating that auditability is not a prerequisite for an IPL is correct.