The Most Important Consideration for IS Auditors

A.

The most important consideration for an IS auditor when assessing the adequacy of an organization's information security policy is A. Business objectives.

Business objectives are critical in the development of an information security policy, and the policy should align with the organization's business objectives. An effective information security policy should support the overall business objectives of the organization and address risks that could affect the achievement of those objectives.

The policy should also be aligned with applicable laws and regulations and industry standards, but these factors alone do not guarantee an effective information security policy. The policy must be tailored to the specific business objectives, risks, and environment of the organization. Therefore, the auditor should assess whether the information security policy is appropriately designed to support the organization's business objectives and address the specific risks that could impact the achievement of those objectives.

Alignment with the IT tactical plan is also important, as it ensures that the policy is aligned with the organization's overall IT strategy. Compliance with industry best practices is also important, as it demonstrates that the organization is aware of and adhering to recognized standards for information security.

However, these considerations are secondary to the importance of aligning the policy with the organization's business objectives. IT steering committee minutes are not relevant to the adequacy of an organization's information security policy, although they may provide useful information on the governance of IT within the organization.