It is important for an IS auditor to review the information systems acquisition, development, and implementation process to ensure that it has been performed properly and that any errors or issues have been identified and addressed. A lessons-learned exercise is an important part of this process, as it allows for the identification and rectification of any issues that may have been missed during the initial stages of the process. Without this exercise, any potential issues may go unnoticed and lead to further problems down the line.