Certified Information Security Manager (CISM) Practice Exam

The audit committee plays a crucial role in information security governance by overseeing internal controls. This responsibility is essential because internal controls are the processes and procedures that organizations establish to ensure the integrity of financial reporting, compliance with laws and regulations, and the operational effectiveness of the organization.

In the context of information security, the audit committee’s oversight ensures that the internal controls related to security policies, risk management practices, and compliance requirements are properly implemented and effective in managing security risks. The audit committee evaluates the adequacy and effectiveness of these controls, monitors the organization’s compliance with both internal policies and external regulations, and ensures that appropriate measures are in place to protect sensitive data.

By fulfilling this role, the audit committee helps safeguard the organization's assets against cyber threats, thereby supporting the overall governance framework and reinforcing the importance of security at all levels of the organization. This oversight is critical for maintaining trust and accountability within the company and with stakeholders.