What is the purpose of creating and keeping work documents?

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The purpose of creating and keeping work documents primarily revolves around supporting audit evidence. In the context of ISO/IEC 27001, documentation plays a crucial role in demonstrating that the information security management system (ISMS) is functioning as intended and adhering to the required standards. Audit evidence needs to be gathered in a systematic and organized manner to verify compliance, assess the effectiveness of controls, and provide transparency in the audit process.

Work documents serve as tangible records that auditors can reference to support their findings and conclusions. These documents can include meeting notes, reports, policies, and procedures, all of which contribute to a comprehensive understanding of the audit trail and decision-making processes. By maintaining robust documentation, auditors can justify their assessments, facilitate consistency in evaluations, and ultimately enhance the credibility of the audit outcomes.

While the other options focus on important aspects of auditing and compliance, they do not specifically encapsulate the primary purpose of maintaining work documents in relation to audit evidence.

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