An IS auditor reviews an organizational chart primarily for what reason?

The primary reason an IS auditor reviews an organizational chart is to understand the responsibilities and authority of individuals within the organization. An organizational chart provides a visual representation of the hierarchy and reporting relationships, which is essential for an auditor to grasp who is responsible for different functions and processes. This understanding is crucial, as it helps the auditor assess whether proper controls and governance are in place, and allows them to identify who should be involved in various audit processes, including risk management and compliance.

Understanding the responsibilities and authority of individuals also helps in determining accountability within the organization. It enables the auditor to evaluate whether sufficient segregation of duties exists and if the right individuals are empowered to make decisions related to information systems and data management. This insight directly impacts the evaluation of internal controls and can highlight areas of potential risk or oversight.

While the other choices touch on important aspects of an organization, such as complexity of structure, communication channels, and network connections, they do not capture the principal intent of reviewing the organizational chart from an auditing perspective, which is fundamentally about delineating roles and responsibilities.