PECB Certified ISO/IEC 27001 Lead Auditor Practice Exam

The option indicating that implementing corrective actions is not a responsibility of an auditor is correct because auditors are primarily tasked with evaluating and assessing the effectiveness of controls within an organization rather than taking direct action to resolve issues. Their role is centered on gathering evidence, planning the audit process, and reporting their findings accurately.

In the auditing context, the auditor's duty is to provide an objective assessment of how well an organization aligns with the requirements of ISO/IEC 27001, including the effectiveness of its information security management system (ISMS). By planning the audit, the auditor sets the scope and objectives, ensuring that the audit is thorough and focused on the right areas. Collecting evidence is another critical responsibility, as the auditor must substantiate their findings with data and observations. Finally, reporting findings involves communicating the results of the audit, highlighting areas of compliance and non-compliance, and providing valuable insights for the organization.

In contrast, implementing corrective actions is typically the responsibility of the organization itself. Once the auditor identifies issues or areas for improvement, it is up to the management or relevant teams to devise and implement strategies to address these findings. This separation of responsibilities helps maintain the objectivity of the audit process and ensures that auditors remain independent from the potential outcomes of