Which of the following would an IS auditor consider to be the most important aspect to review during a disaster recovery audit?

In the context of a disaster recovery audit, the most critical aspect to review is the timely performance of data backups and their secure offsite storage. This is because data integrity and availability are paramount during a disaster event. If a disaster occurs, having up-to-date data backups that are securely stored offsite ensures that an organization can quickly recover and restore essential operations without significant loss of information.

Timely backups prevent the potential loss of critical business data, which is crucial for maintaining continuity and minimizing downtime. Additionally, offsite storage protects against data loss caused by physical disasters that could affect local infrastructure, such as fires, floods, or earthquakes. Therefore, the reliability and accessibility of data backups directly influence an organization's ability to respond effectively to a disaster, making it the most important factor in a disaster recovery audit.