In a compliance test, what is the primary objective of the IS auditor?

The primary objective of the IS auditor in a compliance test is to ensure that the control is operating as designed. This means that an auditor assesses whether specific controls are functioning according to the established policies and procedures intended to mitigate risks. By confirming that controls are properly implemented and adhered to, the auditor provides assurance that the organization is meeting applicable regulations, standards, and internal requirements.

In this context, operating as designed involves verifying that the controls are not only present but are also effectively working to manage risk and achieve the intended outcomes. This is a fundamental aspect of compliance testing, as it ensures that the organization is not only compliant in theory but also in practice.

Other choices may touch on related concepts, such as efficiency, data integrity, or financial reporting. However, they do not capture the essence of compliance testing as accurately as the assurance of controls functioning as intended. Thus, option B stands out as the key focus for the auditor during compliance assessments.