Primarily, why does an IS auditor review an organizational chart?

Reviewing an organizational chart is essential for grasping the responsibilities and authority of individuals within an organization. It serves as a delineation of roles, showing who is responsible for what tasks and who has decision-making power within various departments. This understanding is crucial for an IS auditor when assessing the effectiveness of internal controls, compliance with policies, and the overall governance structure within the organization.

By identifying who holds specific responsibilities, the auditor can better evaluate the segregation of duties and ensure that no single individual has control over multiple conflicting aspects of a transaction, which is critical for risk management. Furthermore, recognizing the authority levels helps in understanding how decisions are made and who can authorize significant actions or changes in the system.

While understanding the complexity of organizational structure, communication channels, and employee networks is valuable in different contexts, the primary focus of an auditor when reviewing an organizational chart is to clarify roles and responsibilities, which directly impacts the effectiveness of an organization's internal control framework.