Exam Lead Auditor topic 1 question 33 discussion

Cost of the process (material, software, licensing fees, or a combination of these) 2.Cost of operations (personnel, third party services, general fees, or a combination of these)

For an ISMS, the following should be taken into account when determining materiality: 1.Cost of the process (material, software, licensing fees, or a combination of these) 2.Cost of operations (personnel, third party services, general fees, or a combination of these)

According to literature those costs are directly linked to cost of operations and not process

The correct answer is: B These represent the costs directly attributable to the process itself, making B. Cost of the process the correct answer. A. Cost of operations Refers to overall operational costs across the organization, not individual processes. C. Potential cost of errors or nonconformities Involves estimating future losses due to errors, breaches, or nonconformities—more related to risk impact, not current expenses.

A- Cost of operations

Cost of the process (material, software, licensing fees) Cost of Operations (personnel, third-party services, general fees )