The IS auditor should first examine the requirements from the development phase of the system development life cycle (SDLC) project to identify any discrepancies between the user specifications and the actual system. Other phases that may need to be examined include the configuration phase, user training phase, and quality assurance (QA) phase.
The IS auditor should FIRST examine requirements from the Development phase. This is because the development phase is the phase where the actual software is built and coded. If the system has not met user specifications, it could be due to requirements not being accurately captured or properly understood in the development phase. It's important for the auditor to determine what went wrong in this phase and make recommendations for improving the process moving forward.