Comprehensive and Detailed Explanation (250–350 words) From Exact Extract from Chief Information Security Officer (CCISO) Documents:
The CCISO framework defines audit effectiveness by how well recommendations support organizational goals. CCISO materials emphasize that audits are valuable only when findings and recommendations align with business objectives and risk priorities.
Counts of findings or controls do not measure value. Effective audits drive improvement that supports strategy, compliance, and resilience. Therefore, alignment of recommendations to business goals is the key measure.
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