Answer is D. The privacy risk and control framework is the most appropriate starting point for an audit of controls implemented to mitigate data privacy risk. This framework outlines the overall strategy for identifying, assessing, and managing privacy risks, as well as the controls put in place to address those risks. Reviewing it first provides auditors with an understanding of the organization's approach to privacy risk management, enabling them to assess whether the implemented controls align with identified risks and legal requirements. Privacy impact assessment (PIA): While important, a PIA focuses on specific projects or data processing activities. It should be reviewed as part of the audit, but the overarching privacy risk and control framework provides a more comprehensive starting point.
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