Which concern raises the most significant issue for an IS auditor reviewing an organization's IT governance framework?

The concern regarding senior management's limited involvement in the IT governance framework is particularly significant for an IS auditor because effective governance relies heavily on strong leadership and commitment from top management. Senior management plays a crucial role in establishing strategic direction, prioritizing IT initiatives, and ensuring that IT aligns with the organization's overall objectives. When senior management is not sufficiently engaged, it can result in a lack of oversight, inadequate resources, and insufficient support for IT initiatives, ultimately leading to poor decision-making and governance practices.

Furthermore, limited senior management involvement may indicate that IT issues are not receiving the attention they require, which can lead to shortcomings in risk management, compliance, and overall organizational performance. Therefore, ensuring that senior management is actively involved is essential for the success of IT governance frameworks, as their participation helps ensure alignment with business goals and drives accountability throughout the organization. This makes it a primary concern for auditors when reviewing IT governance.