During the planning stage of an IS audit, what is the primary goal for an IS auditor?

The primary goal for an IS auditor during the planning stage of an IS audit is to address audit objectives. This phase is critical because it lays the foundation for the entire audit process. Identifying and understanding the audit objectives ensures that the auditor focuses on the right areas that align with the overall goals of the organization and the specific intent of the audit.

By clearly defining audit objectives, the auditor can determine what needs to be assessed, identify risks, and set expectations for outcomes. This strategic approach allows for more effective planning and coordination of resources, including time and personnel. It also aids in ensuring compliance with regulations and internal policies, creating a structured path for the audit execution.

While collecting sufficient evidence, specifying appropriate tests, and minimizing audit resources are also important aspects of an audit, they are derived from the established audit objectives. Therefore, addressing the audit objectives is the foundational element that guides and shapes the subsequent steps in the audit process.