What is the primary reason an IS auditor conducts a functional walk-through during the preliminary phase of an audit?

The primary reason an IS auditor conducts a functional walk-through during the preliminary phase of an audit is to understand the business process. This activity allows the auditor to gain insight into how the organization operates, including workflows, roles, and the systems in place. It provides a first-hand look at the processes which helps the auditor to identify key components and potential risks, allowing for a better foundation for further audit activities. Understanding the business process is crucial as it informs the auditor about the context in which controls should be evaluated and risks assessed, making subsequent phases of the audit more effective and targeted.

While compliance with auditing standards, identification of control weaknesses, and development of risk assessments are all important aspects of an audit, the initial focus of the walk-through is centered on comprehending the operational context and mechanics of the business process. This foundational knowledge ensures that the auditor can tailor their approach to the specific environment being audited.