ISO-IEC-27001-Lead-Auditor Exam Dumps - PECB Certified ISO/IEC 27001 2022 Lead Auditor exam

The Plan-Do-Check-Act (PDCA) cycle is a four-step method for implementing and improving processes, products, or services. The “plan” phase involves establishing the objectives and processes necessary to deliver the desired results. This may include setting SMART goals, identifying resources, defining roles and responsibilities, conducting risk assessments, and developing plans for training, communication, and monitoring.

The three Annex A controls that you would expect the auditee to have implemented when you conduct the follow-up audit are:

B. 5.13 Labelling of information

E. 5.34 Privacy and protection of personal identifiable information (PII)

G. 6.3 Information security awareness, education, and training

B. This control requires the organisation to label information assets in accordance with the information classification scheme, and to handle them accordingly12. This control is relevant for the auditee because it could help them to avoid misaddressing labels and sending parcels to wrong destinations, which could compromise the confidentiality, integrity, and availability of the information assets. By labelling the information assets correctly, the auditee could also ensure that they are delivered to the intended recipients and that they are protected from unauthorized access, use, or disclosure.

E. This control requires the organisation to protect the privacy and the rights of individuals whose personal identifiable information (PII) is processed by the organisation, and to comply with the applicable legal and contractual obligations13. This control is relevant for the auditee because it could help them to prevent the unauthorized use of residents’ personal data by a supplier, which could violate the privacy and the rights of the residents and their family members, and expose the auditee to legal and reputational risks. By protecting the PII of the residents and their family members, the auditee could also enhance their trust and satisfaction, and avoid complaints and disputes.

G. This control requires the organisation to ensure that all employees and contractors are aware of the information security policy, their roles and responsibilities, and the relevant information security procedures and controls14. This control is relevant for the auditee because it could help them to improve the information security culture and behaviour of their staff, and to reduce the human errors and negligence that could lead to information security incidents. By providing information security awareness, education, and training to their staff, the auditee could also increase their competence and performance, and ensure the effectiveness and efficiency of the information security processes and controls.

The correct order of the stages is:

Prepare the audit checklist

Gather objective evidence

Review audit evidence

Document findings

Audit preparation: This stage involves defining the audit objectives, scope, criteria, and plan. The auditor also prepares the audit checklist, which is a list of questions or topics that will be covered during the audit. The audit checklist helps the auditor to ensure that all relevant aspects of the ISMS are addressed and that the audit evidence is collected in a systematic and consistent manner12.

Audit execution: This stage involves conducting the audit activities, such as opening meeting, interviews, observations, document review, and closing meeting. The auditor gathers objective evidence, which is any information that supports the audit findings and conclusions. Objective evidence can be qualitative or quantitative, and can be obtained from various sources, such as records, statements, physical objects, or observations123.

Audit reporting: This stage involves reviewing the audit evidence, evaluating the audit findings, and documenting the audit results. The auditor reviews the audit evidence to determine whether it is sufficient, reliable, and relevant to support the audit findings. The auditor evaluates the audit findings to determine the degree of conformity or nonconformity of the ISMS with the audit criteria. The auditor documents the audit results in an audit report, which is a formal record of the audit process and outcomes. The audit report typically includes the following elements123:

An introduction clarifying the scope, objectives, timing and extent of the work performed

An executive summary indicating the key findings, a brief analysis and a conclusion

The intended report recipients and, where appropriate, guidelines on classification and circulation

Detailed findings and analysis

Recommendations for improvement, where applicable

A statement of conformity or nonconformity with the audit criteria

Any limitations or exclusions of the audit scope or evidence

Any deviations from the audit plan or procedures

Any unresolved issues or disagreements between the auditor and the auditee

A list of references, abbreviations, and definitions used in the report

A list of appendices, such as audit plan, audit checklist, audit evidence, audit team members, etc.

Audit follow-up: This stage involves verifying the implementation and effectiveness of the corrective actions taken by the auditee to address the audit findings. The auditor monitors the progress and completion of the corrective actions, and evaluates their impact on the ISMS performance and conformity. The auditor may conduct a follow-up audit to verify the corrective actions on-site, or may rely on other methods, such as document review, remote interviews, or self-assessment by the auditee. The auditor documents the follow-up results and updates the audit report accordingly123.

By drafting a procedure for information labeling, EsBank has submitted an action plan to resolve the nonconformity. This step addresses the immediate issue identified during the audit by establishing a consistent approach to labeling information according to its classification.

Comprehensive and Detailed In-Depth Explanation:

B. Correct Answer:

ISO/IEC 17021-1 (Conformity assessment – Requirements for bodies providing audit and certification of management systems) states that the auditee may request a replacement of an auditor only for valid reasons.

A former employee of the company serving as an auditor presents a potential conflict of interest (real or perceived).

Therefore, Company X’s request is valid.

A. Incorrect:

While a conflict of interest is a valid reason, the replacement must be based on an objective, justified claim, and not just personal preference.

C. Incorrect:

Auditees can request an auditor’s replacement, but only under justified circumstances.

Relevant Standard Reference:

ISO/IEC 17021-1:2015 Clause 9.1.3 (Impartiality and Objectivity of Auditors)

The incorrect statement is B, because auditors are permitted to adjust the audit plan based on materiality considerations identified during the stage 2 audit. ISO 19011 explicitly allows auditors to adapt audit plans as new information emerges, provided such changes are justified and documented. Preventing adjustments would contradict the principles of risk-based and evidence-based auditing.

Materiality is evaluated throughout the audit lifecycle. During initial contact and audit planning, inherent risks and organizational complexity influence audit duration and resource allocation, making statement A correct. During stage 1 audits, auditors review documentation and high-level processes to identify key areas that warrant deeper examination during stage 2, making statement C correct.

Statement B incorrectly suggests that once stage 2 begins, the audit plan is fixed and cannot be adjusted. In practice, if auditors discover that certain processes or assets are more material than initially assessed, they may legitimately reallocate audit time or adjust focus to ensure sufficient coverage of high-impact areas. This flexibility is essential to achieve reasonable assurance.

Therefore, statement B is not correct, as it contradicts established auditing norms and ISO guidance on audit adaptability.