Which of the following is NOT a part of the internal audit report as per ISO 27001?

The internal audit report as defined by ISO 27001 focuses primarily on the effectiveness of the Information Security Management System (ISMS) and includes several key components that help evaluate compliance and identify areas for improvement. The inclusion of general information, non-conformities, and observations are all essential for providing a comprehensive overview of the audit process and outcomes.

General information typically sets the context for the audit, including the scope, objectives, and methodology used, which is vital for understanding the significance of the findings. Non-conformities highlight where the ISMS does not meet the established requirements, making it essential for tracking compliance and planning corrective actions. Observations provide additional insights and recommendations for improvement, facilitating better decision-making and strengthening the ISMS.

In contrast, financial outcomes are not a core component of an internal audit report according to ISO 27001. While financial performance may be relevant in the context of business operations, the primary focus of the ISO 27001 internal audit is on information security management practices and compliance with the standard. Therefore, financial outcomes do not typically feature as a part of the internal audit reporting structure.