Certified Information Systems Auditor Practice Exam 2025 – All-in-One Guide to Master Your CISA Certification!

The first step an IS auditor should take when planning an audit is to gain an understanding of business objectives and purpose. This is pivotal because comprehending the organization’s goals and the specific needs that the audit aims to address provides a foundation for the entire audit process. It ensures that the auditor aligns the audit with the organization’s strategic goals and priorities, which helps in identifying critical areas that require attention and resources. Understanding the business context is crucial in establishing relevance and effectiveness in the audit work.

Furthermore, this understanding can influence subsequent steps, such as defining the audit scope and boundaries or identifying team members, as it provides the necessary context for those decisions. A strong grasp of the business objectives also aids in recognizing key risks associated with the systems being audited and ensures that the audit is tailored to add maximum value to the organization.