What is the purpose of an ISMS during the audit process?

An Information Security Management System (ISMS) serves a crucial role during the audit process, primarily aimed at demonstrating compliance with ISO/IEC standards. The purpose of an ISMS is to establish and maintain a systematic approach to managing sensitive company information, ensuring its confidentiality, integrity, and availability.

During an audit, the ISMS acts as a framework within which an organization can show that it has implemented the necessary controls, processes, and policies to protect its information assets. This includes providing evidence of risk assessments, security policies, and improvement actions that align with the ISO/IEC 27001 requirements. Auditors will assess whether the ISMS is effectively implemented and functioning, which in turn validates the organization's commitment to comply with established information security standards.

The other choices do not align with the primary function of an ISMS in the context of an audit. Providing financial reports is unrelated to information security, managing human resources focuses on personnel management rather than information protection, and evaluating software productivity does not pertain to the management of information security risks and controls within an organization.