ABSTRACT
The first step in building any project, including an operational assessment, is the data gathering or planning stage.
From what I have seen over the years, some audit teams and organizations undervalue the planning process. In the military you never deployed teams into an area until you did your reconnaissance. Reconnaissance always precedes action whenever possible. Get to know the landscape, the rivers, the valleys, the terrain, the environment. D-day waited for the reconnaissance photos as well as the weather reports to let them know when the weather conditions were more favorable to cross the English Channel and embark on a major offensive.
