Explanation: The thing that should exist in order to perform a security audit is an industry framework to audit against. A security audit is a systematic and independent examination of the security policies, procedures, controls, and practices of an organization, system, or network, to verify their compliance, effectiveness, and efficiency. A security audit requires an industry framework to audit against, which is a set of standards, guidelines, or best practices that define the security requirements, objectives, and criteria for the audit. An industry framework to audit against can help to establish the scope, methodology, and expectations of the security audit, as well as to measure and report the performance, gaps, and recommendations of the security audit. An industry framework to audit against can also help to ensure the consistency, reliability, and validity of the security audit, as well as to facilitate the comparison, benchmarking, and improvement of the security audit. Some examples of industry frameworks to audit against are ISO/IEC 27001, NIST SP 800-53, COBIT, or CIS Controls. An external (third-party) auditor, an internal certified auditor, and the neutrality of the auditor are not things that should exist in order to perform a security audit. These are some of the factors or attributes that may affect the quality, credibility, and independence of the security audit, but they are not prerequisites or conditions for the security audit. A security audit can be performed by an external or internal auditor, depending on the purpose, scope, and resources of the audit. A security audit can be performed by a certified or non-certified auditor, depending on the qualifications, skills, and experience of the auditor. A security audit should be performed by a neutral or unbiased auditor, to avoid any conflict of interest, influence, or pressure from the auditee or other parties. References: Official (ISC)2 CISSP CBK Reference, Fifth Edition, Domain 1, Security and Risk Management, page 28. CISSP All-in-One Exam Guide, Eighth Edition, Chapter 1, Security Governance Through Principles and Policies, page 29.