While reviewing a quality management system, what should the IS auditor primarily focus on collecting evidence for?

The primary focus for an IS auditor when evaluating a quality management system should be on ensuring that continuous improvement targets are being monitored. This emphasis is crucial because the core purpose of a quality management system is to promote ongoing enhancement of processes, products, and services. By concentrating on continuous improvement, the auditor can assess whether the system is effectively identifying areas for enhancement, measuring performance over time, and implementing necessary changes based on that data.

Monitoring continuous improvement targets ensures that the organization is not just maintaining standards but actually striving for better performance and quality outcomes. It reflects the organization's commitment to quality excellence and adapting to changing requirements or conditions in the business environment, which is vital for long-term success.

The other choices, while important aspects of a quality management system, do not capture the same level of strategic focus on progression and adaptation that continuous improvement embodies. Compliance with good practices, updating standard operating procedures, and defining key performance indicators are all significant, but they do not directly measure the effectiveness of processes in improving outcomes over time.