Use ETSI as the primary anchor when your assurance target is a specific ETSI-defined object. In that case, your audit questions, evidence style, and test expectations are usually shaped by the ETSI clauses and annexes.
For example, ETSI EN 303 645 consolidates outcome-focused consumer IoT security and data protection provisions (vulnerability reporting, software updates, secure communications, attack surface reduction, software integrity, resilience, telemetry, user data deletion). ETSI EN 319 401 is structured around policy requirements and operational security for Trust Service Providers, including risk assessment, policies/practices, organizational reliability, segregation of duties, and incident management with monitoring and logging.