Certified Information Systems Auditor Practice Exam 2026 – All-in-One Guide to Master Your CISA Certification!

The initial step an IS auditor should take in reviewing a service-oriented application is to understand the services and their allocation to processes. This foundational understanding is critical as it lays the groundwork for all subsequent audit activities. By grasping how services interact, how they are designed, and how they are allocated to various processes, the auditor gains insights into the architecture of the application and its operational environment.

This initial comprehension enables the auditor to identify areas where risks may be present and helps in determining the scope of further evaluations, such as security, performance, and user access controls. Understanding the service architecture also aids the auditor in framing targeted questions and identifying relevant metrics, which are essential for effective auditing and risk assessment.

The other options, while relevant to the overall auditing process, come after establishing this fundamental understanding. Testing security flaws, identifying active user accounts, and evaluating performance metrics can only be effectively executed once the auditor has a clear picture of the services and processes involved.