Risk assessment is a mandatory part of the annual audit planning process, as it helps to identify and prioritize the areas that pose the highest risk to the organization's objectives and operations. Risk assessment involves analyzing the internal and external factors that affect the organization's risk profile, evaluating the likelihood and impact of potential events or scenarios, assessing the existing controls and mitigation strategies, and determining the residual risk level. Based on the risk assessment results, the IS auditor can allocate resources and schedule audits accordingly. A business impact analysis (BIA) is a process that identifies and evaluates the critical business functions and processes that could be disrupted by a disaster or incident, and estimates the potential impact on the organization's operations, reputation and finances. A BIA is not a mandatory part of the annual audit planning process, but it can be used as an input for risk assessment or as a subject for audit. Fieldwork is the phase of an audit where the IS auditor collects evidence to support the audit objectives and conclusions. Fieldwork is not part of the annual audit planning process, but it is part of each individual audit engagement. A risk control matrix is a tool that maps the risks identified in a risk assessment to the controls that mitigate them. A risk control matrix is not a mandatory part of the annual audit planning process, but it can be used as an output of risk assessment or as a tool for audit testing. References: CISA Review Manual (Digital Version) 1, Chapter 1: Information Systems Auditing Process, Section 1.2: Audit Planning.

Effective governance over IT infrastructure is indicated by the ability to deliver continuous, reliable performance12. This is because good governance ensures that IT investments support business objectives and produce measurable results towards achieving their strategies2. It involves implementing management and internal controls, strengthening security, financial controls, risk mitigation, and inspection and compliance obligations3. While security awareness programs, the number of servers, and the number of security incidents can be aspects of IT governance, they are not the best indicators of its effectiveness.
References:
The Value of IT Governance - ISACA
What is IT governance? A formal way to align IT & business strategy | CIO Robust Governance - KPMG Global

The best way to facilitate the legal process in the event of an incident is to preserve the chain of custody of the evidence. The chain of custody is a record of who handled, accessed, or modified the evidence, when, where, how, and why. The chain of custody helps to ensure the integrity, authenticity, and admissibility of the evidence in a court of law. The chain of custody also helps to prevent tampering, alteration, or loss of evidence that could compromise the investigation or the prosecution. References:
* CISAReview Manual (Digital Version)
* CISA Questions, Answers & Explanations Database

The DRP is a set of procedures and resources that enable an organization to restore its critical IT functions and operations in the event of a disaster or disruption. The DRP should be tested regularly to ensure its effectiveness, validity, and readiness. Testing the DRP can help to identify and resolve any gaps, issues, or weaknesses in the plan, as well as to evaluate the performance and capability of the recovery team and resources. If the DRP has not been tested during the past three years, it may not reflect the current IT environment, business requirements, or recovery objectives, and it may fail to meet the expectations and needs of the stakeholders.
References
ISACA CISA Review Manual, 27th Edition, page 255
Disaster Recovery Plan Testing: The Ultimate Checklist
What is a Disaster Recovery Plan (DRP) and How Do You Write One?

The best approach for an IS auditor to evaluate whether the IT strategy supports the organization's vision and mission is to meet with senior management to understand the business goals and how IT can enable them.
This will help the IS auditor to assess the alignment and integration of IT with the business strategy and to identify any gaps or opportunities for improvement. Reviewing ROIs, KPIs, or feedback from other departments may provide some insights, but they are not sufficient to evaluate the IT strategy. References: IS Audit and Assurance Standards, section "Standard 1201: Engagement Planning"