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Security audits help assess the effectiveness of security controls from "summary" of Introduction to Information Security by Timothy Shimeall,Jonathan Spring

Security audits are a critical component of information security management. These audits help organizations evaluate the effectiveness of their security controls and identify any weaknesses or vulnerabilities that may exist within their systems. By conducting regular security audits, organizations can ensure that their security measures are up to date and able to withstand potential threats and attacks. During a security audit, auditors will review an organization's security policies, procedures, and controls to determine whether they are functioning as intended. Auditors may also test the effectiveness of these controls by attempting to bypass them...
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    Introduction to Information Security

    Timothy Shimeall

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