What is the first activity that takes place during the planning phase of a general IS audit?

During the planning phase of a general Information Systems (IS) audit, the first activity is the development of a risk assessment. This step is crucial because it involves identifying and evaluating potential risks that could impact the organization's information systems and data integrity. Understanding these risks helps auditors focus their efforts on the areas that present the highest threat to the organization's assets, ensuring that the audit is both relevant and effective.

A risk assessment enables the auditor to determine the audit's objectives and scope, which ultimately guides the remainder of the planning process, including the development of the audit program and defining specific audit areas. By conducting a risk assessment first, auditors can align their assessment with the organization's risk management objectives and priorities, ensuring that the audit provides maximum value and addresses the most pressing concerns of the organization.

The subsequent activities, such as defining the audit scope and identifying key information owners, rely on the insights gained from the risk assessment. Therefore, this foundational step sets the stage for a comprehensive and focused audit process.