The Main Purpose of an Organization's Internal IS Audit Function

B.

The main purpose of an organization's internal Information Systems (IS) audit function is to provide assurance to management regarding the effectiveness of the organization's risk management and internal controls. This involves assessing the adequacy and effectiveness of the organization's information systems controls, identifying weaknesses and vulnerabilities, and recommending actions to address them.

Option A is the correct answer. Internal IS auditors are responsible for evaluating and testing the design and operating effectiveness of the organization's information systems controls. They also provide independent and objective assessments of the organization's compliance with legal and regulatory requirements, as well as industry standards and best practices.

Internal IS audit function serves a critical role in helping organizations to identify and manage their risks related to information technology. These risks may include cyber-attacks, data breaches, unauthorized access, and other security threats. The IS audit function helps organizations to ensure that their IT systems are reliable, secure, and compliant with applicable laws, regulations, and industry standards.

Option B is not the main purpose of the internal IS audit function, but it is one of the functions. The internal IS audit function may identify and initiate necessary changes in the control environment to help ensure sustainable improvement. However, this is not the primary role of the internal IS audit function.

Option C is also not the main purpose of the internal IS audit function, but it is a part of it. The internal IS audit function may review the organization's policies and procedures against industry best practices and standards to identify potential areas for improvement. However, this is not the primary role of the internal IS audit function.

Option D is not the main purpose of the internal IS audit function. While the internal IS audit function may independently attest to the organization's compliance with applicable legal and regulatory requirements, this is not its primary role.