Relying on an Independent Auditor's Report

A.

When evaluating the management practices of a third-party organization providing outsourced services, the IS auditor should consider relying on an independent auditor's report. However, before doing so, the IS auditor should perform several steps to ensure the reliability and relevance of the report. The first step that the IS auditor should take in this regard is to review the objectives of the audit.

Option A, "review the objectives of the audit," is the correct answer because it is the first step in determining the relevance and reliability of the independent auditor's report. The objectives of the audit can provide the IS auditor with information about what was audited, what criteria were used, and what conclusions were reached. Reviewing the objectives of the audit can help the IS auditor determine if the independent auditor's report is relevant to the services provided by the third-party organization.

Option B, "examine the independent auditor's workpapers," is not the first step because it is a more detailed and specific task that follows after the IS auditor has determined the relevance of the independent auditor's report.

Option C, "discuss the report with the independent auditor," is not the first step because the IS auditor should perform their own analysis of the independent auditor's report before discussing it with them.

Option D, "determine if recommendations have been implemented," is not the first step because it assumes that the IS auditor has already determined the relevance and reliability of the independent auditor's report. Therefore, it is not the first step that the IS auditor should take when considering relying on an independent auditor's report.