What is the first priority in IT audit?

If you’re the first person responsible for performing information system audit in your company, then what is your first priority? Repairing the IT process in your company? Prepare risk control matrices or just recruit another experience IS auditor for brainstorming with you?

In my experience, all start from planning first. Yes IT planning plays the significant role at this stage. Remember that auditing mean a lot of interaction with a lot of departments and function across the company. So coordination is the first issue to be noted.

Have you ever be in this situation?