Question:During which stage of the audit do auditors identify key processes to be audited and...

Comprehensive and Detailed In-Depth Explanation:

B. Correct Answer:

The Stage 1 audit (preliminary assessment) focuses on understanding the organization and its processes, identifying key areas for in-depth auditing in Stage 2.

Materiality-based prioritization occurs in Stage 1 to ensure the Stage 2 audit focuses on critical areas.

A. Incorrect:

Initial contact is only for scheduling and preliminary discussions.

C. Incorrect:

By Stage 2, the key areas should already be identified and the focus is on detailed auditing.

Relevant Standard Reference:

ISO/IEC 27006:2020 Clause 9.2.2 (Stage 1 Audit and Planning for Stage 2 Audit)