Information security due diligence is the process of assessing the current state of information security in an organization, identifying any gaps, risks, or vulnerabilities, and estimating the costs and efforts required to remediate them. Performing information security due diligence prior to making the purchase is important to determine the security exposures that may affect the value, reputation, or liability of the organization, as well as the feasibility and compatibility of integrating the security systems and processes of the two organizations.
References = CISM Review Manual 2022, page 361; CISM Exam Content Outline, Domain 1, Task 1.22; Information Security Due Diligence Questionnair