What is the primary goal of the initial meeting with an IS audit client?

The primary goal of the initial meeting with an IS audit client is to discuss the scope of the audit. Defining the audit scope is critical because it establishes the framework within which the audit will be conducted. This includes identifying the specific areas of the information system to be reviewed, the processes involved, and any limitations that may be applicable.

Establishing the scope at this early stage ensures that both the auditor and the client have a mutual understanding of what will be examined, which helps in managing expectations, aligning objectives, and ensuring that all necessary aspects of the information system are appropriately included in the audit plan. Additionally, a well-defined scope can facilitate efficient resource allocation and ensure that the audit can be executed effectively within the agreed-upon timeframe.

Identifying resource requirements, selecting the methodology, and collecting audit evidence are all important steps in the audit process, but they typically occur after the scope has been clearly established during the initial meeting.