Determining Hardware Requirements for New Accounting System

C.

When evaluating additional hardware required to support the acquisition of a new accounting system, the first consideration that an IS auditor should determine is whether the hardware specified will be compliant with the current IT strategy.

Option A, a training program has been developed to support the new accounting system, is important but it is not the first consideration. Training programs can be developed and delivered after the hardware has been procured and installed.

Option B, the supplier has experience supporting accounting systems, is also important but it should be assessed after the hardware has been determined to be compliant with the current IT strategy. The experience of the supplier in supporting accounting systems may not be relevant if the hardware is not compliant with the IT strategy.

Option D, the hardware will be installed in a secure and environmentally controlled area, is also important but it should be assessed after the hardware has been determined to be compliant with the IT strategy. The secure and environmentally controlled area can be provided after the hardware has been procured and installed.

Therefore, the correct answer is C, the hardware specified will be compliant with the current IT strategy, as this should be the first consideration when evaluating additional hardware required to support the acquisition of a new accounting system.