What are audit criteria based on?

Audit criteria are essential benchmarks against which the efficiency and effectiveness of an organization's processes and controls are assessed. They are derived from various reliable sources to ensure a comprehensive evaluation.

The correct choice indicates that audit criteria are based on the ISO standard itself, which provides a framework for information security management systems, as well as internal documentation that reflects the organization's specific processes, policies, and practices. Additionally, third-party requirements may include regulations, contractual obligations, or industry standards that the organization must comply with. This multi-faceted approach ensures that the audit considers not only the established standards of ISO 27001 but also the unique context of the organization and its compliance obligations.

Using only the ISO standard, only internal documentation, or solely focusing on financial statements would limit the scope of the audit. They would not provide a holistic view of the information security management system, potentially overlooking critical compliance and operational considerations. Therefore, a broad and inclusive approach is essential for effective auditing and ensuring the organization's information security is robust and fully compliant with all relevant standards and obligations.