Which aspect should concern an IS auditor most when reviewing an information security policy?

The primary concern for an IS auditor when reviewing an information security policy revolves around how those policies are developed and who is driving them. Policies that are primarily driven by IT department objectives may not necessarily align with the broader business goals or the overall risk management framework of the organization. When policies lack input from other critical areas such as business units, compliance, risk management, and legal, they may be too narrow in focus or fail to address other organizational risks effectively.

A well-rounded information security policy should reflect the organization's holistic risk exposure, comply with legal and regulatory obligations, and consider the input of various stakeholders. If policies are dictated solely by the IT department without broader organizational involvement, they may not adequately protect the organization from security threats that are relevant to all areas of the business, or may neglect important considerations unique to different departments.

It is essential for an organization's information security strategy to be integrated with its overall business strategy, ensuring that security practices support business objectives while safeguarding critical data and assets. This perspective enhances the organization's ability to respond to evolving threats and compliance requirements effectively.