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What is the initial aspect an IT auditor should verify when evaluating the potential acquisition of a new system? That:
The new system will meet all mandatory user functionality.
Users invlovement in the implementation plan.
Corporate security standards will be met.
A clear business case has been approved by management.
The first concern of an IS auditor should be to ensure that the proposal meets the needs of the business, and this should be established by a clear business case. Although compliance with security standards is essential, as is meeting the needs of the users and having users involved in the implementation process, it is too early in the procurement process for these to be an IS auditor's first concern.
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