PECB Lead Auditor (ISO/IEC 27001) — Question 7

An organization is evaluating the materiality of different processes within its ISMS. It is assessing the direct expenses involved with personnel, third party services, and general fees. Which factor of materiality is the company primarily considering?

Answer options

• A. Cost of operations
• B. Cost of the process
• C. Potential cost of errors or nonconformities

Correct answer: B

Explanation

The correct answer is B, as the organization is specifically assessing the costs linked to the processes involved in its ISMS. Options A and C refer to broader operational expenses and the potential costs of errors, which are not the primary focus of the assessment in this context.