The audit objectives are the purpose and scope of an audit, as defined by the audit client and the auditor.According to the ISO/IEC 27001 standard, the audit objectives for an ISMS audit may include determining the extent of conformity of the ISMS with the audit criteria, evaluating the ability of the ISMS to ensure the organization meets its information security objectives, and identifying potential areas for improvement of the ISMS12.References: =1: PECB Candidate Handbook - ISO/IEC 27001 Lead Auditor, page 192: ISO/IEC 27007:2011 Information technology --- Security techniques --- Guidelines for information security management systems auditing, clause 4.2.1.