Which aspect should an IS auditor be most concerned about when reviewing an information security policy?

The correct response focuses on the importance of aligning the information security policy with the overall business objectives and priorities of the organization. An effective information security policy should not only reflect technical requirements but also align with the broader strategic goals to ensure that security measures support the organization’s mission and objectives. If the policy is solely driven by the IT department's objectives, it may lack the necessary perspective on how security interacts with various business functions, potentially leading to conflicts or gaps in security efforts.

While having a published policy is essential, simply being published does not guarantee that users will engage with it or understand its significance. Requiring users to read the policy is critical for fostering a culture of security awareness. Policies that do not include detailed procedures can create confusion about expectations and the actions that need to be taken in various situations. Additionally, the relevance of a policy diminishes if it hasn’t been updated for over a year, especially in a rapidly changing threat landscape, but the primary concern should always be about how well the policy serves the organization’s objectives and integrates with its culture and operations.