While competence is important for an effective ISMS, the specific competence records of the ISMS manager are less relevant when determining resources for the internal audit program. The focus should be on resources directly related to the audit process itself. Here's why the other options matter:

•A. Availability of competent auditors and technical experts: Crucial for conducting thorough audits and accurately assessing the ISMS.

•C. Availability of the necessary documented information: Essential for auditors to review policies, procedures, and records related to the ISMS.

•D. Impact of different time zones: Can affect scheduling, coordination, and communication during the audit, potentially requiring additional resources.