Which IT standard is Jim's organization least likely to use in its audits?

In the context of IT audits, ITIL (Information Technology Infrastructure Library) is primarily focused on IT service management and best practices rather than on an organization's overall security posture or compliance requirements. It is designed to improve the efficiency and effectiveness of IT services, concentrating on processes such as incident management, service desk operations, and change management.

On the other hand, ISO 27001, NIST SP 800-53, and COBIT are frameworks and standards that incorporate elements related to governance, risk management, and compliance, making them more suited for audits aimed at assessing security controls and organizational practices. ISO 27001 outlines the requirements for establishing, implementing, maintaining, and continuously improving an information security management system (ISMS). NIST SP 800-53 provides a catalog of security controls for federal information systems and organizations, with a strong emphasis on risk management. COBIT focuses on the governance and management of enterprise IT, encompassing risk, control, and compliance aspects.

Given this context, ITIL’s primary function and scope make it less relevant in an auditing context compared to the other standards that are more directly tied to security and compliance assessments.