What is the purpose of the audit program?

The purpose of the audit program is to establish a systematic approach for conducting audits, which includes scheduling when audits will take place. This planning ensures that audits are timely, consistent with the organization’s objectives, and aligned with the requirements of the internal control systems and relevant standards, such as ISO 27001. By determining the timing and frequency of audits, the organization can effectively manage resources and prioritize areas that may need more attention or assessment based on risk and significance.

Establishing a clear audit schedule is crucial for maintaining compliance with policies and procedures, enhancing continuous improvement, and ensuring that all areas of the Information Security Management System (ISMS) are reviewed regularly. The effectiveness of an audit program ultimately hinges on its ability to ensure that audits are planned and executed in a way that provides valuable insights into the organization's information security posture.

The other options - compiling audit findings, documenting employee feedback, and complying with external regulations - are key components of the auditing process or associated tasks but do not primarily define the overarching purpose of the audit program itself. Instead, they may be outcomes or aspects that could be influenced by the audit program's execution and effectiveness.