IS Auditor's Main Concern: Threat Assessment for Data Center

D.

The answer to this question is A. All identified threats relate to external entities.

Explanation:

As an IS auditor, the most significant concern is to identify all potential threats that could affect the data center. Threats can come from internal and external sources. However, if all the identified threats relate only to external entities, it may indicate that there is inadequate consideration given to internal threats, which can be equally damaging.

For example, an internal threat may arise from an employee who has access to sensitive data and decides to misuse it. Such an insider threat can be more dangerous than an external one as it may go unnoticed for a long time. Therefore, if the identified threats only relate to external entities, it can be a red flag that there is a gap in the threat assessment process.

Option B is not the best answer because some threats may be unlikely to occur, but it is still essential to consider them in the threat assessment process. This approach helps to identify and assess all possible risks and take necessary measures to mitigate them.

Option C is not the best answer because it is good practice to include neighboring organizations' operations in the threat assessment process. This approach helps to identify potential risks that may arise from the organization's proximity to other operations.

Option D is not the best answer because the threat assessment exercise's completion by local management does not necessarily mean that the assessment is inadequate. However, it is best practice to ensure that an independent and objective party performs the threat assessment to avoid any bias or conflicts of interest.