Which of the following is MOST important for an IS auditor to evaluate when determining the effectiveness of an information security program?
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A. B. C. D.C.
The MOST important factor for an IS auditor to evaluate when determining the effectiveness of an information security program is the percentage of desired control objectives achieved (Option C).
Explanation: A robust information security program must have clear objectives, defined controls, and measures to assess the effectiveness of these controls. The effectiveness of a security program is determined by the extent to which the program meets its objectives, which are typically defined by management and aligned with the organization's business goals. The primary objective of any information security program is to protect the organization's information assets from threats, vulnerabilities, and risks.
The percentage of desired control objectives achieved provides insight into the overall effectiveness of the information security program in meeting its objectives. This percentage can be calculated by comparing the number of control objectives that have been achieved with the total number of control objectives defined in the security program. For example, if the security program has defined 100 control objectives and 85 of them have been achieved, the percentage of desired control objectives achieved is 85%.
The other options provided in the question are also important factors to consider when evaluating the effectiveness of an information security program. However, they are not as critical as the percentage of desired control objectives achieved.
Option A (Percentage of users aware of the objectives of the security program) is an important metric, but it does not provide a direct measure of the effectiveness of the security program. It only indicates the level of awareness among the users.
Option B (Percentage of policy exceptions that were approved with justification) is an important indicator of the effectiveness of the security policies, but it does not provide a direct measure of the effectiveness of the security program. A high number of policy exceptions could indicate weaknesses in the security policies, but it does not necessarily mean that the security program is ineffective.
Option D (Percentage of reported security incidents) is an important metric to evaluate the security program's response to incidents, but it does not provide a direct measure of the effectiveness of the security program. A low number of reported security incidents could indicate that the security program is effective, but it does not necessarily mean that the program is meeting its overall objectives.
In summary, while all options are important to consider, the most critical factor to evaluate the effectiveness of an information security program is the percentage of desired control objectives achieved.