Which of the following is a step in audit planning?

The correct answer involves identifying a key aspect of the audit planning process. In the context of ISO/IEC 27001 audits, conducting a risk assessment is crucial as it helps auditors understand and evaluate potential risks that could affect the information security management system (ISMS). This step ensures that the audit is focused on areas that pose the greatest risk to the organization, ultimately leading to a more effective audit.

Audit planning involves determining various foundational elements, including the scope, criteria, and methodology to be used during the audit. While other choices also represent significant steps in planning, the importance of conducting a risk assessment stands out because it informs the auditor about the vulnerabilities present in the system. This information allows the audit team to tailor its approach based on the specific risk profile of the organization, aligning the audit objectives with the identification and management of these risks.

It’s essential that the audit strategy incorporates a thorough understanding of where the organization might face challenges or threats, which is achieved through a risk assessment. This makes sure the audit is not just a procedural exercise but a valuable tool for enhancing overall information security governance.