What can trigger the initiation of a change in the audit scope?

The initiation of a change in the audit scope can indeed be triggered by recent changes in existing processes. When processes undergo modifications, it may impact the effectiveness or risk associated with those processes, thereby necessitating an update to the audit scope to ensure all relevant areas are adequately assessed. Auditors need to evaluate how these changes align with the organization’s risk management framework and information security objectives, ensuring that the audit remains comprehensive and relevant.

Changes in processes could involve new technologies, alterations in workflows, updated compliance requirements, or the introduction of new activities. Each of these factors can present new risks or vulnerabilities that must be addressed within the audit to maintain the integrity of the information security management system.

The other options, while they may suggest important considerations for ongoing monitoring or review, do not specifically highlight the immediate need for a change in the audit scope due to their nature. For instance, major incidents and modifications in policies reflect on the governance and operational side, but they might not require an immediate re-assessment unless they directly correlate with changes in processes. Changes in the management team could influence strategic direction, yet they do not necessarily initiate a change in the audit scope unless they are coupled with changes in processes or policies that affect information security.