Question:Why should materiality be considered during the initial contact?

Comprehensive and Detailed In-Depth Explanation:

C. Correct Answer:

Materiality helps auditors identify significant areas for audit focus and is used to set audit objectives appropriately.

Materiality determines which processes, risks, or controls are critical for achieving effective ISMS implementation.

A. Incorrect:

Materiality affects audit scope but does not directly determine duration.

B. Incorrect:

Team roles are assigned based on expertise, not materiality considerations.

Relevant Standard Reference:

ISO 19011:2018 Clause 6.2.3 (Determining Feasibility of Audit)