A penetration test is the best type of assessment to gain a comprehensive understanding of the startup’s security posture. A penetration test is a simulated attack on a system or a network, performed by authorized testers, to evaluate the security and vulnerability of the system or network. A penetration test can provide the following benefits for the IT consulting firm that is considering acquiring the startup:

It can reveal the actual risks and impacts of the potential attacks or threats on the system or network, by exploiting the vulnerabilities or weaknesses in the system or network.

It can measure the effectiveness and maturity of the security controls and policies implemented by the system or network, by testing the detection, prevention, and response capabilities of the system or network.

It can provide the recommendations and solutions for improving the security and resilience of the system or network, by identifying and prioritizing the remediation actions for the system or network. A penetration test can provide more comprehensive and realistic information about the startup’s security posture than other types of assessments, such as a security audit, a tabletop exercise, or a security threat model, which are more theoretical, formal, or hypothetical in nature. References: CISSP All-in-One Exam Guide, Chapter 6: Security Assessment and Testing, Section: Penetration Testing, pp. 553-554.