The Importance of External Security Reviews

D.

When planning a security audit, an IS auditor is made aware of a security review carried out by external consultants, the most important consideration for the auditor is to assess the objectivity and competence of the consultants. Therefore, option D is the correct answer.

Explanation:

A security review conducted by external consultants can provide valuable information to the IS auditor about the security posture of the organization. However, it is essential to evaluate the objectivity and competence of the consultants to determine the reliability of their findings and conclusions. If the external consultants lacked the required expertise, the information provided in their report may not be accurate, and the IS auditor may need to re-perform the security review or rely on other sources of information to validate the findings.

Option A (re-performing the security review) may be necessary if the IS auditor is not satisfied with the objectivity and competence of the consultants or if there are significant discrepancies in their findings. However, it is not the most important consideration at this stage.

Option B (accepting the findings and conclusions of the consultants) may be appropriate if the IS auditor is confident that the consultants have the necessary expertise and that their report is reliable. However, it is not the most important consideration, and blindly accepting the report without further verification can lead to erroneous conclusions.

Option C (reviewing similar reports issued by the consultants) may provide additional insights into the quality of the consultants' work. However, it is not the most important consideration, and the focus should be on assessing the competence and objectivity of the consultants who performed the security review in question.

Therefore, the most important consideration for the IS auditor is to assess the objectivity and competence of the consultants who conducted the security review.