What is one of the first steps in performing a security audit of an organization?

Discussing the needs with the client is a fundamental first step in performing a security audit of an organization because it establishes the scope and objectives of the audit. Throughout this discussion, the auditor can gather critical information about the client's current security posture, specific concerns, compliance requirements, and any areas that need particular attention. This initial communication ensures that the audit aligns with the organization's unique security needs and business objectives, laying a solid foundation for the entire audit process.

Engaging with the client also helps to build trust and ensures that all relevant stakeholders are involved in the audit planning. By understanding the client's expectations and requirements, the auditor can determine appropriate methodologies, allocate resources effectively, and set a timeline while minimizing misunderstandings later.

Choosing to conduct the test, preparing a final report, or signing contracts would not be beneficial initial steps, as they rely on a comprehensive understanding of the client’s requirements, which can only be achieved through prior discussions.