Which of the following should an IS auditor review FIRST when planning a customer data privacy audit?
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A. B. C. D.B.
When planning a customer data privacy audit, an IS auditor should first review legal and compliance requirements. This is because legal and compliance requirements provide the framework for protecting customer data privacy, and failure to comply with these requirements can result in legal and financial penalties for the organization.
Legal and compliance requirements may include laws and regulations such as the General Data Protection Regulation (GDPR) in the European Union, the California Consumer Privacy Act (CCPA), and the Health Insurance Portability and Accountability Act (HIPAA) in the United States. These laws and regulations specify requirements for the collection, use, storage, and disposal of customer data, as well as requirements for notifying customers in the event of a data breach.
Once the legal and compliance requirements have been reviewed, the IS auditor should review customer agreements, organizational policies and procedures, and data classification in order to gain a more detailed understanding of the organization's data privacy practices.
Customer agreements may include contracts, terms of service, and privacy policies that govern the organization's relationship with its customers. These agreements may specify how customer data will be collected, used, and shared, as well as how customers can access and control their data.
Organizational policies and procedures may include internal policies and procedures that govern how the organization collects, uses, stores, and disposes of customer data. These policies and procedures may also specify how the organization will comply with legal and regulatory requirements.
Data classification refers to the process of categorizing data based on its sensitivity or importance. This is important for data privacy because it helps the organization determine how to protect the data and who should have access to it. The IS auditor should review data classification policies and procedures to ensure that customer data is properly classified and protected.
In summary, while all of the options presented are important to review when planning a customer data privacy audit, legal and compliance requirements should be reviewed first to ensure that the organization is meeting its legal and regulatory obligations for protecting customer data privacy.