Risks of Relying on Internal Audit Department for Key Security Controls

B.

The greatest risk in this scenario is option A - Inadequate implementation of controls.

Explanation:

An information security manager has the primary responsibility for managing the organization's information security program, including designing and implementing security controls to protect the organization's information assets. However, in this scenario, an inexperienced information security manager is relying on the internal audit department to design and implement key security controls.

While the internal audit department has a role to play in assessing the effectiveness of security controls, they are not typically responsible for designing and implementing these controls. Therefore, the risk of inadequate implementation of controls is high.

If the internal audit department is not experienced in designing and implementing security controls, they may not have the necessary expertise to ensure that the controls are adequate and effective. As a result, the organization's information assets may be left vulnerable to security breaches and other threats.

Options B, C, and D may also pose risks, but they are not as significant as the risk of inadequate implementation of controls.

Option B - Conflict of interest: This is a potential risk if the internal audit department has a conflicting mandate or if they are biased in their assessments. However, this risk can be managed by establishing clear roles and responsibilities and ensuring that the internal audit department operates independently.

Option C - Violation of the audit charter: This is a risk if the internal audit department fails to follow the established audit charter or if the charter is not aligned with the organization's information security objectives. However, this risk can be mitigated by ensuring that the audit charter is properly defined and communicated to all stakeholders.

Option D - Inadequate audit skills: This is a risk if the internal audit department lacks the necessary skills and expertise to assess security controls effectively. However, this risk can be addressed through training and development programs for audit staff, as well as by engaging external experts when necessary.

In summary, the greatest risk in this scenario is inadequate implementation of controls. The information security manager should ensure that security controls are designed and implemented by qualified personnel who have the necessary expertise and experience to do so effectively.