Which factor is NOT a primary focus for an IS auditor in IT governance?

In the context of IT governance, the primary focus of an IS auditor centers around ensuring that IT aligns with the broader organizational goals and strategies, supports business objectives effectively, and assesses risks associated with IT policies. Each of these aspects plays a crucial role in demonstrating how well IT governance frameworks are working within an organization.

Cost reduction in IT operations, while important, is not a primary focus of IS auditors when evaluating IT governance. Instead, the focus is more on how IT enables the organization to achieve its strategic objectives and manage its risks effectively. An IS auditor would typically prioritize understanding how IT governance frameworks support organizational efficiency and effectiveness rather than solely concentrating on cost-cutting measures. Thus, while cost reduction is a beneficial outcome of good governance and operational effectiveness, it does not directly align with the core responsibilities and goals of an IS auditor within the framework of IT governance.