What is the primary focus of an internal audit?

The primary focus of an internal audit is to ensure that the Information Security Management System (ISMS) meets planned arrangements and expected outcomes. This involves systematically assessing the ISMS to determine whether it complies with the established policies, procedures, and standards. The internal audit process helps organizations identify areas for improvement, verify that security controls are functioning effectively, and ensure that the organization is achieving its security objectives.

Internal audits play a critical role in maintaining compliance with regulatory requirements and internal policies, fostering continual improvement, and enhancing overall risk management practices. By focusing on how well the ISMS meets its intended goals, organizations can proactively address any deficiencies and adapt to changing security landscapes, thus promoting resilience and accountability.

This approach contrasts with other options, which, while related to aspects of security and organizational operations, do not concentrate on the systematic review of the ISMS itself in relation to planned arrangements and expected outcomes.