An IS auditor needs to review the procedures used to restore a software application to its state prior to an upgrade. Which procedure should the auditor assess?

The most appropriate procedure for the auditor to assess in this scenario is the backout procedures. Backout procedures are specifically designed to revert a system or application to its previous state in the event that an upgrade or installation does not proceed as planned. These procedures outline the steps necessary to ensure that the system can be restored safely and effectively, minimizing downtime and data loss.

By reviewing backout procedures, the IS auditor can evaluate how well the organization is prepared to handle unsuccessful upgrades and what safeguards are in place to protect the integrity and functionality of the software. This is crucial for maintaining operational continuity and ensuring that users can continue to rely on the system without disruptions.

In contrast, problem management procedures focus on identifying and addressing issues post-implementation, while software development procedures are concerned with the processes used to create new software or enhance existing applications. Incident management procedures deal with responding to and managing incidents that disrupt normal service, rather than the specific mechanics of reverting to a prior state after an upgrade. Therefore, while all these procedures are important, the backout procedures are specifically relevant to the task of restoring a software application after an upgrade.