To ensure that audit resources deliver the best value to the organization, the FIRST step would be to:

A.
schedule the audits and monitor the time spent on each audit.

B.
train the IS audit staff on current technology used in the company.

C.
develop the audit plan on the basis of a detailed risk assessment.

D.
monitor progress of audits and initiate cost control measures.

Explanation:
Monitoring the time (choice A) and audit programs {choice D), as well as adequate training (choice B), will
improve the IS audit staff’s productivity (efficiency and performance), but that which delivers value to the
organization are the resources and efforts being dedicated to, and focused on, the higher-risk areas.