What is involved in a security audit?

A security audit primarily involves evaluating security policies and controls to determine their effectiveness in protecting an organization’s assets. During an audit, the auditors assess whether the established policies are being followed and how well they mitigate risks associated with various security threats. This evaluation includes looking at the procedures in place, the compliance with regulatory requirements, and the overall security posture of the organization.

This process helps identify potential vulnerabilities and areas where improvements are needed, ensuring that the security measures align with the organization's objectives and effectively safeguard sensitive information. By thoroughly assessing the policies, an organization can strengthen its defenses, implement necessary changes, and ensure that security practices evolve in response to emerging threats.

Other options may relate to aspects of security management but do not encapsulate the comprehensive focus of a security audit. For instance, while tracking user activities on a network is related to monitoring security, it does not involve the comprehensive review of policies and controls. Testing software functionalities pertains more to quality assurance in software development rather than security assessment, and reviewing hardware inventory focuses on asset management rather than security compliance and effectiveness.