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No, not directly.
An audit will only tell you if you are following the required regulations and standards you are being audited against such as SOX, HIPAA etc. If a standard or regulation speaks to cyber-security or in this case anti-virus specifically, then one could argue that the audit does support keeping viruses away indirectly. Very indirectly.

An audit will only tell you if you are following the required regulations and standards you are being audited against such as SOX, HIPAA etc.

Oh, ohk, I completely understand, thanks for explaining, sir