Which of the following is a key component assessed during an IT audit?

Data management practices are a crucial component assessed during an IT audit because they directly relate to how an organization handles, stores, and protects its data. This includes evaluating data security measures, data integrity, data retention policies, and compliance with relevant regulations. Effective data management practices ensure that data is accurate, accessible, and protected against unauthorized access or breaches, which is essential for maintaining the organization's operational efficiency and trustworthiness.

In contrast, employee productivity levels, customer satisfaction rates, and sales figures, while important for overall business performance, are not central to the scope of an IT audit. An IT audit focuses specifically on the effectiveness and reliability of IT systems and processes, making data management practices a fundamental area of assessment.