The organizational policies and procedures are the first source of guidance for an IS auditor when planning a customer data privacy audit. They provide the framework and objectives for ensuring compliance with legal and regulatory requirements, customer agreements and data classification. The IS auditor should review them first to understand the scope, roles and responsibilities, standards and controls related to customer data privacy in the organization. The other options are also important, but they are secondary sources of information thatshould be reviewed after the organizational policies and procedures. References: CISA Review Manual (Digital Version) 1, Chapter 2: Governance and Management of Information Technology, Section 2.5: Privacy Principles and Policies.

Limiting the use of logs to only those purposes for which they were collected is the best way to address potential data privacy concerns associated with inadvertent disclosure of machine identifier information contained within security logs, because it minimizes the risk of unauthorized access, misuse, or leakage of personal data that may be embedded in the logs. Logs should be collected and processed in accordance with the data protection principles and regulations, such as theGeneral Data Protection Regulation (GDPR)
12. Restricting the transfer of log files from host machine to online storage, only collecting logs from servers classified as business critical, and limiting log collection toonly periods of increased security activity are not effective ways to address data privacy concerns, because they do not prevent or mitigate the potential disclosure of personal datain the logs. References: 1: CISA Review Manual (DigitalVersion), Chapter 5, Section 5.4.4 2: CISA Online Review Course, Module 5, Lesson 4

The best recommendation to facilitate compliance with the regulation that requires organizations to report significant security incidents to the regulator within 24 hours of identification is to include the requirement in the incident management response plan. An incident management response plan is a document that defines the roles, responsibilities, procedures, and tools for managing security incidents effectively and efficiently.
Including the requirement in the incident management response plan can help ensure that security incidents are identified, classified, reported, and escalated in accordance with the regulation. The other options are not as effective as including the requirement in the incident management response plan, as they do not address all aspects of incident management or compliance. Establishing key performance indicators (KPIs) for timely identification of security incidents is a monitoring technique that can help measure and improve the performance of incident management processes, but it does not ensure compliance with the regulation.
Enhancing the alert functionality of the intrusion detection system (IDS) is a technical control that can help detect and notify security incidents faster, but it does not ensure compliance with the regulation. Engaging an external security incident response expert for incident handling is a contingency measure that can help augment the organization's internal capabilities and resources for managing security incidents, but it does not ensure compliance with the regulation. References: CISA Review Manual (Digital Version), Chapter 4, Section 4.2.2

The best way to sanitize a hard disk for reuse to ensure the organization's information cannot be accessed is data wiping. Data wiping is a process that overwrites the data on the hard disk with random or meaningless patterns, making it unrecoverable by any software or hardware methods. Data wiping can provide a high level of security and assurance that the organization's information is permanently erased from the hard disk, and that it cannot be accessed by unauthorized parties or malicious actors.
Re-partitioning is not a way to sanitize a hard disk for reuse, but rather a way to organize the hard disk into different logical sections or volumes. Re-partitioning does not erase the data on the hard disk, but only changes the structure and allocation of the disk space. Re-partitioning may make the data inaccessible to the operating system, but not to other tools or methods that can scan or recover the data from the disk sectors.
Degaussing is a way to sanitize a hard disk for reuse, but only for magnetic hard disks, not solid state drives (SSDs). Degaussing is a process that exposes the hard disk to a strong magnetic field, which disrupts and destroys the magnetic alignment of the data on the disk platters. Degaussing can effectively erase the data on magnetic hard disks, but it can also damage or render unusable the electronic components of the hard disk, such as the read/write heads or circuit boards. Degaussing also does not work on SSDs, which store data using flash memory cells, not magnetic media.
Formatting is not a way to sanitize a hard disk for reuse, but rather a way to prepare the hard disk for use by an operating system. Formatting is a process that creates a file system on the hard disk, which defines how the data is stored and accessed on the disk. Formatting does not erase the dataon the hard disk, but only deletes the file system metadata and marks the disk space as available for new data. Formatting may make the data invisible to the operating system, but not to other tools or methods that can restore or recover the data from the disk sectors.
References:
How to Wipe A Hard Drive for Reuse? Check the Quickest Way to Wipe A Hard Drive - EaseUS 1 HP PCs - Using Secure Erase or HP Disk Sanitizer 2 HOW to QUICKLY and PERMANENTLY SANITIZE ANY DRIVE (SSD, USB thumb drive ...)