The FIRST phase of the ISACA framework for auditors reviewing cryptographic environments is inventory and discovery. This is because the inventory and discovery phase helps auditors to identify and document the scope, objectives, and approach of the audit, as well as the cryptographic assets, systems, processes, and stakeholders involved in the cryptographic environment. The inventory and discovery phase also helps auditors to assess the maturity and effectiveness of the cryptographic governance and management within the organization. The other phases are not the first phase of the ISACA framework for auditors reviewing cryptographic environments, but rather follow after the inventory and discovery phase, such as evaluation of implementation details (A), hands-on testing (B), or risk-based shakeout C.