What is the most critical consideration for an IS auditor when evaluating an organization's IT strategy?

The most critical consideration for an IS auditor when evaluating an organization's IT strategy is the support of the organization's business objectives. This is because the primary purpose of IT in any organization is to enable and enhance business operations, ensuring that technology effectively aligns with and supports the overarching goals of the business.

An IT strategy that does not align with the organization's business objectives could lead to misallocation of resources, missed opportunities, and failure to adapt to market changes. By assessing how well the IT strategy supports business goals, the auditor can determine the potential effectiveness of IT investments and initiatives in driving organizational success. This alignment ensures that IT not only serves a functional purpose but also contributes to the strategic direction of the organization, enhancing productivity, market reach, and ultimately, profitability.

In contrast, while approval by line management, consistency with procurement procedures, and compliance with the IT department's preliminary budget are all important aspects to consider, they are secondary to the primary aim of supporting business objectives. These factors do not inherently ensure that the IT strategy is contributing to the organization’s success in the way that alignment with business goals does.