What is essential for an auditor to collect to ensure the relevance of audit procedures?

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Collecting evidence is crucial for an auditor to ensure the relevance of audit procedures. Evidence serves as the foundation for the auditor's conclusions and decisions, allowing them to determine whether the management of information security meets the requirements of the ISO/IEC 27001 standard. This involves gathering data through various means, such as interviews, document reviews, and observations, all of which substantiate the audit findings and recommendations.

By focusing on evidence collection, auditors can verify the effectiveness of an organization's information security management system (ISMS) and assess compliance levels accurately. This process leads to trustworthy results and provides stakeholders with confidence in the audit outcome. In summary, evidence is key to substantiating the audit process, ensuring that the procedures applied and conclusions drawn are based on solid, demonstrable findings.

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