The greatest concern for an IS auditor when auditing an organization’s IT strategy development process is that information security was not included as a key objective in the IT strategic plan. Information security is a vital component of IT strategy, as it ensures the confidentiality, integrity and availability of information assets, and supports the business objectives and regulatory compliance. The other options are not as significant as the lack of information security in the IT strategic plan. References: CISA Review Manual (Digital Version), Chapter 1, Section 1.31
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