When assessing information security policies, an IS auditor should prioritize which element?

Prioritizing compliance with legal and regulatory requirements is crucial when assessing information security policies, as these requirements establish the legal framework within which the organization operates. Ensuring adherence to these laws protects the organization from potential legal liabilities, penalties, and reputational damage.

Legal and regulatory compliance is often non-negotiable; failing to meet these obligations can lead to serious consequences, including lawsuits, fines, or even operational shutdowns. Therefore, it is essential for an IS auditor to verify that policies align with applicable laws, such as data protection regulations (like GDPR), industry-specific requirements (such as HIPAA for healthcare), or standards set forth by regulatory bodies.

While adherence to strategic objectives, stakeholder participation, and employee training are all important components of effective information security governance, they can be rendered ineffective if the organization is not compliant with the fundamental legal requirements. Compliance serves as the baseline criteria, upon which the other aspects can be effectively built and assessed.