An organization is planning an acquisition and has engaged an IS auditor to evaluate the IT governance framework of the target company. Which of the following would be MOST helpful in determining the effectiveness of the framework?
A.
Recent third-party IS audit reports
B.
Current and previous internal IS audit reports
C.
IT performance benchmarking reports with competitors
D.
Self-assessment reports of IT capability and maturity
B provides objective, detailed evidence of internal processes, controls, risk management practices, and compliance with organizational and industry policies, which are crucial for a thorough evaluation.
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