What is the primary purpose of the initial contact phase in an audit?

The initial contact phase in an audit is critical as it sets the foundation for the entire auditing process. During this phase, auditors establish the scope and objectives of the audit, which are essential for guiding the audit activities. This involves discussing the areas that will be assessed, identifying the specific compliance requirements, and understanding the key risks associated with the organization's operations. By clearly defining these elements at the outset, auditors ensure that they focus their efforts on the most relevant aspects of the organization's information security management system.

This phase also facilitates communication between the auditors and the auditee, helping to create a mutual understanding and aligning expectations. The established scope and objectives serve as a framework for the auditors, ensuring that the audit remains targeted and efficient, ultimately leading to more effective outcomes in the later phases of the audit process.

In contrast, finalizing the audit report occurs at the conclusion of the audit, gathering evidence takes place during the fieldwork phase, and sharing findings is typically done after the audit has been completed and the report has been prepared. Each of these activities happens later in the audit timeline and is contingent upon the groundwork laid during the initial contact phase.