Determining the Importance of a Data Classification Scheme for IS Auditors

C.

When reviewing a data classification scheme, the most important aspect for an IS auditor to determine is whether the security criteria for each classification level are clearly documented. Therefore, the correct answer is C.

Data classification is the process of organizing data into categories based on their level of sensitivity and criticality to the organization. The objective of data classification is to ensure that data is protected according to its value to the organization. Therefore, a clear and well-documented data classification scheme is a critical element of an effective information security program.

The security criteria for each classification level determine the level of protection required for data at each level. The security criteria typically include measures such as access controls, encryption, and backup procedures. It is important for an IS auditor to ensure that these criteria are clearly defined and documented for each classification level to ensure that the appropriate level of protection is applied to each information asset.

The other options are important aspects of a data classification scheme, but they are not as critical as the security criteria. Option A is important, but it is not necessarily a requirement that each information asset be assigned to a different classification. Option B is important, but it is not directly related to the effectiveness of the data classification scheme. Option D is important, but it is only one aspect of access control, which is just one of the security criteria that should be documented for each classification level.