The first step when planning an IS audit of a third-party service provider that monitors network activities is to review the roles and responsibilities of the third-party provider. This will help to establish the scope, objectives, and expectations of the audit, as well as to identify any potential risks, issues, or gaps in the service level agreement (SLA) between the organization and the provider. Reviewing the third party’s monitoring logs and incident handling, evaluating the organization’s third-party monitoring process, and determining if the organization has a secure connection to the provider are important steps, but they should be performed after reviewing the roles and responsibilities of the provider. References: CISA Review Manual (Digital Version)1, page 269.