Primary Consideration for Evaluating Privacy Program Development and Design

C.

When evaluating the development and design of a privacy program, an IS auditor's primary consideration should be policies and procedures consistent with privacy guidelines (Option B).

Explanation:

Privacy programs are implemented to protect the privacy of individuals and ensure that their personal information is secure. A privacy program typically includes policies and procedures that govern the collection, use, disclosure, and disposal of personal information.

Option A: Data governance and data classification procedures are important components of a privacy program. However, they are not the primary consideration when evaluating the development and design of a privacy program.

Option C: Industry practice and regulatory compliance guidance are important considerations when developing a privacy program, but they are not the primary consideration when evaluating the development and design of a privacy program.

Option D: Information security and incident management practices are important considerations when developing a privacy program, but they are not the primary consideration when evaluating the development and design of a privacy program.

Therefore, the correct answer is Option B: Policies and procedures consistent with privacy guidelines should be an IS auditor's primary consideration when evaluating the development and design of a privacy program. These policies and procedures ensure that personal information is collected, used, and disclosed in accordance with legal and ethical requirements.