PECB Lead Auditor (ISO/IEC 27001) — Question 11

Why should materiality be considered during the initial contact?

Answer options

• A. To determine the audit duration
• B. To define the audit team roles
• C. To set the audit objectives

Correct answer: A

Explanation

Considering materiality during the initial contact helps in determining the audit duration, as it allows auditors to focus on significant areas that require more time. Options B and C, while important, are secondary to establishing how long the audit will take based on materiality.