Which of the following would an IS auditor consider to be the MOST important when evaluating an
organization’s IS strategy? That it:

A.
has been approved by line management.

B.
does not vary from the IS department’s preliminary budget.

C.
complies with procurement procedures.

D.
supports the business objectives of the organization.

Explanation:

Strategic planning sets corporate or department objectives into motion. Both long-term and shortterm strategic plans should be consistent with the organization’s broader plans and business
objectives for attaining these goals. Choice A is incorrectsince line management prepared the
plans.