PECB ISO-IEC-27001-Lead-Auditor Exam With Confidence Using Practice Dumps

This situation represents an audit finding, making option A the correct answer. An audit finding is the result of evaluating audit evidence against audit criteria and identifying conformity, nonconformity, or opportunities for improvement. In this case, the auditor evaluated training records and discovered that two employees did not receive adequate information security training, which is a deviation from ISO/IEC 27001 training and awareness requirements.

Audit evidence consists of the records, interviews, or observations used to support findings. The training records themselves are evidence, not the finding. Information sources are where evidence originates, such as documents, personnel, or systems, but they are not the conclusion drawn by the auditor.

Option B is incorrect because the lack of training is not evidence; it is the conclusion derived from evaluating evidence. Option C is incorrect because employees or records may be information sources, but the situation described is the auditor’s evaluative conclusion.

ISO 19011 emphasizes that audit findings must be based on objective evidence and clearly documented. Therefore, identifying that some employees lacked adequate training constitutes an audit finding.

Audit evidence should be evaluated against the audit criteria in order to determine audit findings.

Audit evidence is the information obtained by the auditors during the audit process that is used as a basis for forming an audit opinion or conclusion12. Audit evidence could include records, documents, statements, observations, interviews, or test results12.

Audit criteria are the set of policies, procedures, standards, regulations, or requirements that are used as a reference against which audit evidence is compared12. Audit criteria could be derived from internal or external sources, such as ISO standards, industry best practices, or legal obligations12.

Audit findings are the results of a process that evaluates audit evidence and compares it against audit criteria13. Audit findings can show that audit criteria are being met (conformity) or that they are not being met (nonconformity). They can also identify best practices or improvement opportunities13.

References :=

ISO 19011:2022 Guidelines for auditing management systems

ISO/IEC 27001:2022 Information technology — Security techniques — Information security management systems — Requirements

Components of Audit Findings - The Institute of Internal Auditors

Comprehensive and Detailed In-Depth Explanation:

Specific controls are tailored security controls chosen based on risk assessments, industry best practices, and regulatory requirements. These align with ISO/IEC 27001:2022 Annex A controls, which organizations select based on their risk landscape.

General controls refer to broad security measures that apply to all organizations.

Strategic controls focus on high-level governance and long-term security goals, not detailed security implementations.