Under what circumstance is it permissible for an auditor to avoid conducting a follow-up audit?

The correct answer is that it is permissible for an auditor to avoid conducting a follow-up audit in the case of a minor nonconformity. This reflects a key principle of the auditing process, which distinguishes between levels of nonconformance. Minor nonconformities are often not serious enough to warrant the resources and time that follow-up audits consume. Instead, they can typically be addressed through corrective actions that are documented and reviewed in the next routine audit or management meeting.

By focusing on the significance of the nonconformity, auditors can prioritize their activities and allocate resources efficiently. It creates a more effective audit process by ensuring that the focus remains on significant issues that could impact the organization's information security management system (ISMS).

When considering the other options, insufficient financial resources, multiple recommendations, and tight audit schedules are all factors that may complicate the auditing process but do not provide valid grounds to forgo a follow-up audit. These circumstances may necessitate adjustments to the audit process or schedule, but they do not align with the established principles of conducting audits, which emphasize the need for follow-up on any identified nonconformities, regardless of the auditor's external constraints.