TechCorp, a multinational financial institution, recently transitioned its Information Security Management System (ISMS) from ISO 27001:2013 to ISO 27001:2022. As a senior internal auditor at TechCorp, you are assigned to evaluate the effectiveness of the implemented Annex A controls post-transition. Your primary objective is to ensure that the transition has not only been completed on paper but has also resulted in a tangible improvement in the organization\'s information security posture. During your initial assessment, you observe that all the controls listed in the Statement of Applicability (SoA) have been updated to reflect the new structure and naming conventions of ISO 27001:2022. However, you need to delve deeper to ascertain the true effectiveness of these controls. Which of the following aspects should you consider as the MOST crucial indicator of the effectiveness of the implemented controls in mitigating information security risks within TechCorp\'s specific organizational context, considering regulatory compliance like GDPR and CCPA, and aligning with the organization\'s strategic objectives?