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

The most important consideration for an IS auditor when evaluating an organization's IT strategy is its support for the business objectives of the organization. An effective IT strategy should be closely aligned with the overall goals and objectives of the business to ensure that technology investments and initiatives contribute positively to the organization's success.

When the IT strategy supports business objectives, it helps to optimize resources, improve operational efficiency, and enhance competitive advantage. This alignment also provides a framework for prioritizing IT projects and making informed decisions about technology investments, driving value for the organization as a whole.

Approval by line management, while critical, is more of a procedural requirement that ensures buy-in and support from leadership rather than a fundamental measure of the strategy's effectiveness. Consistency with the IT department's preliminary budget and compliance with procurement procedures are also important aspects, but they are secondary to the overarching goal of ensuring that the IT strategy effectively facilitates the achievement of business objectives. In essence, without alignment to business needs, even a well-approved budget or compliant procurement process would fail to deliver the necessary value to the organization.