The greatest concern for an IS auditor when evaluating an organization’s IT strategy and plans is that IT is not engaged in business strategic planning, as this indicates a lack of alignment between IT and business objectives, which could result in inefficient and ineffective use of IT resources and capabilities. The absence of a defined IT security policy, the nondistribution of business strategy meeting minutes, and the inadequate documentation of IT strategic planning are also issues that should be addressed by an IS auditor, but they are not as significant as IT’s noninvolvement in business strategic planning. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.1