ISO-IEC-27001-Lead-Auditor Practice Questions

The audit objectives are the purpose and scope of an audit, as defined by the audit client and the auditor. According to the ISO/IEC 27001 standard, the audit objectives for an ISMS audit may include determining the extent of conformity of the ISMS with the audit criteria, evaluating the ability of the ISMS to ensure the organization meets its information security objectives, and identifying potential areas for improvement of the ISMS12. References: = 1: PECB Candidate Handbook - ISO/IEC 27001 Lead Auditor, page 192: ISO/IEC 27007:2011 Information technology — Security techniques — Guidelines for information security management systems auditing, clause 4.2.1.

According to ISO 27001:2022 clause 4.1, the organisation shall determine external and internal issues that are relevant to its purpose and that affect its ability to achieve the intended outcome(s) of its information security management system (ISMS)12

External issues are factors outside the organisation that it cannot control, but can influence or adapt to. They include political, economic, social, technological, legal, and environmental factors that may affect the organisation’s information security objectives, risks, and opportunities12

Internal issues are factors within the organisation that it can control or change. They include the organisation’s structure, culture, values, policies, objectives, strategies, capabilities, resources, processes, activities, relationships, and performance that may affect the organisation’s information security management system12

Therefore, the following issues are considered ‘internal’ in the context of a management system to ISO 27001:2022:

Poor levels of staff competence as a result of cuts in training expenditure: This is an internal issue because it relates to the organisation’s capability, resource, and process of developing and maintaining the competence of its personnel involved in the ISMS. The organisation can control or change its training expenditure and its impact on staff competence12

Poor morale as a result of staff holidays being reduced: This is an internal issue because it relates to the organisation’s culture, value, and relationship with its employees. The organisation can control or change its staff holiday policy and its impact on staff morale12

Increased absenteeism as a result of poor management: This is an internal issue because it relates to the organisation’s performance, structure, and accountability of its management. The organisation can control or change its management practices and its impact on staff absenteeism12

A fall in productivity linked to outdated production equipment: This is an internal issue because it relates to the organisation’s capability, resource, and process of ensuring the availability and suitability of its production equipment. The organisation can control or change its equipment maintenance and upgrade and its impact on productivity12

The following issues are considered ‘external’ in the context of a management system to ISO 27001:2022:

Higher labour costs as a result of an aging population: This is an external issue because it relates to the social and demographic factor that affects the availability and cost of labour in the market. The organisation cannot control or change the aging population, but can influence or adapt to its impact on labour costs12

A rise in interest rates in response to high inflation: This is an external issue because it relates to the economic and monetary factor that affects the cost and availability of capital in the market. The organisation cannot control or change the interest rates or inflation, but can influence or adapt to its impact on capital costs12

A reduction in grants as a result of a change in government policy: This is an external issue because it relates to the political and legal factor that affects the availability and conditions of public funding for the organisation. The organisation cannot control or change the government policy, but can influence or adapt to its impact on grants12

Inability to source raw materials due to government sanctions: This is an external issue because it relates to the political and legal factor that affects the availability and cost of raw materials in the market. The organisation cannot control or change the government sanctions, but can influence or adapt to its impact on raw materials12

Knowledge is the understanding of facts, concepts, principles, theories and practices related to a specific subject or discipline. Skills are the ability to apply knowledge and use know-how to complete tasks and solve problems. According to ISO 19011:2018, the knowledge and skills of an auditor include the following:

Knowledge of audit principles, procedures and methods

Knowledge of management system standards and reference documents

Knowledge of the organization’s context, scope, processes and objectives

Knowledge of relevant legal, regulatory and contractual requirements

Knowledge of applicable industry, sector or technical disciplines

Knowledge of risk management and risk-based thinking

Skill in collecting and verifying information

Skill in evaluating conformity and effectiveness of management systems

Skill in reporting and communicating audit results

Skill in managing audit activities and teams

Based on this, the activities that are predominately related to knowledge are designing a checklist and determining what evidence to gather, as they require the auditor to understand the audit criteria, scope, objectives and methods, as well as the organization’s context, processes and risks. The other activities are more related to skills, as they involve applying knowledge and using know-how to perform tasks and solve problems during the audit.

A checklist is a tool that helps auditors to collect and verify information relevant to the audit objectives and scope. It can provide the following advantages:

Ensuring relevant audit trails are followed: A checklist can help auditors to identify and trace the sources of evidence that support the conformity or nonconformity of the audited criteria. It can also help auditors to avoid missing or overlooking any important aspects of the audit.

Ensuring the audit plan is implemented: A checklist can help auditors to follow and fulfil the audit plan, which describes the arrangements and details of the audit, such as the objectives, scope, criteria, schedule, roles, and responsibilities. It can also help auditors to manage their time and resources effectively and efficiently.

The other options are not advantages of using a checklist, but rather:

Using the same checklist for every audit without review: This is a disadvantage of using a checklist, as it can lead to a rigid and ineffective audit approach. A checklist should be tailored and adapted to each specific audit, taking into account the context, risks, and changes of the auditee and the audit criteria. A checklist should also be reviewed and updated periodically to ensure its validity and relevance.

Restricting interviews to nominated parties: This is a disadvantage of using a checklist, as it can limit the scope and depth of the audit. A checklist should not prevent auditors from interviewing other relevant parties or sources of information that may provide valuable evidence or insights for the audit. A checklist should be used as a guide, not as a constraint.

Reducing audit duration: This is not necessarily an advantage of using a checklist, as it depends on various factors, such as the complexity, size, and maturity of the auditee’s ISMS, the availability and quality of evidence, the competence and experience of the auditors, and the level of cooperation and communication between the auditors and the auditee. A checklist may help reduce audit duration by improving efficiency and organization, but it may also increase audit duration by requiring more evidence or verification.

Not varying from the checklist when necessary: This is a disadvantage of using a checklist, as it can result in a superficial or incomplete audit. A checklist should not prevent auditors from exploring or investigating any issues or concerns that arise during the audit, even if they are not included in the checklist. A checklist should be used as a support, not as a substitute.