What action allows an IS auditor to primarily define the scope of the upcoming audit?

Defining the audit objectives is crucial for establishing the scope of an upcoming audit because it provides a clear focus for what the audit seeks to achieve. Audit objectives articulate the specific goals that need to be met and the areas that will be examined. By outlining these goals, an IS auditor can determine which processes, controls, and technologies should be included in the audit scope.

This step ensures that the audit stays aligned with the organization's risk management strategy and addresses the most significant concerns. A well-defined set of objectives will guide the auditor in selecting relevant criteria, understanding the extent of the audit work required, and managing resources effectively. This focused approach allows for a more efficient audit process, as it helps prevent digressions into areas that may not be relevant to the defined objectives.

While discussing with management, collecting previous audit reports, and engaging with stakeholders are important activities that contribute to the overall preparation for an audit, they mainly provide background information and insights into the audit environment rather than directly defining the scope. The primary action of setting clear objectives directly informs the auditor about the necessary boundaries and critical areas of focus for the audit.