What is the PRIMARY purpose of auditing, as it relates to the security review cycle?

The primary purpose of auditing within a security review cycle is to objectively assess whether the organization's controls and policies are operating effectively and achieving their intended outcomes. Audits provide evidence-based assurance that security mechanisms are functioning correctly, identify gaps or failures, and drive continuous improvement in the security posture.

While public companies may be subject to audits for regulatory compliance (e.g., SOX), maintaining stock exchange listing eligibility is a secondary business outcome, not the primary security purpose of auditing.

Protecting executives from litigation is a potential ancillary benefit of good governance, but it is not the primary security-focused objective of the audit process within a security review cycle.

Meeting contractual requirements (e.g., SLAs or third-party agreements) may be one driver for conducting an audit, but it is a specific use case rather than the overarching primary purpose of auditing in the security review cycle.