Why did Eva's team structure an audit test plan?

The choice that highlights the reason Eva's team structured an audit test plan relates to validating conformity to requirements. An audit test plan is designed to systematically assess whether the implemented controls and processes align with established standards and regulatory requirements. This validation is critical in an audit context, particularly for frameworks like ISO/IEC 27001, as it ensures that the organization's information security management system (ISMS) meets the specified criteria.

This rigor in evaluating conformity aids in determining if the organization is effectively managing its information security risks and adhering to the best practices outlined in the standard. By validating conformity, the audit test plan contributes to the integrity of the overall audit process and reinforces accountability within the organization.

In contrast, while identifying gaps in the process might be a part of the broader audit objectives, it does not fully capture the primary purpose of the audit test plan itself. Similarly, testing whether the controls are error-free and providing training to team members are ancillary tasks that support the audit process but are not the central focus of structuring an audit test plan. The plan is fundamentally focused on assessing compliance and ensuring alignment with regulatory requirements, which is essential for any effective audit.