The primary aim of an IS auditor conducting a risk assessment is to:

The primary aim of an IS auditor conducting a risk assessment is to prioritize and schedule their audits. This process involves identifying and evaluating risks associated with information systems, which helps auditors determine where to focus their efforts for maximum effectiveness. By understanding the risk landscape, an auditor can identify areas that pose the greatest threat to the organization's information assets, that may require immediate attention or resources. This prioritization ensures that audits are aligned with the organization's risk management strategy and that they address the most critical vulnerabilities.

While continuous monitoring of systems, documenting existing security practices, and establishing a compliance framework are vital activities within the realm of information security and auditing, they do not encapsulate the primary objective of conducting a risk assessment. The risk assessment fundamentally serves as a tool for auditors to assess risk levels and accordingly structure their audit schedules to address the most pressing concerns first.