User requirements are the foundation of any successful application. Properly defining what the application needs to do and how it should serve users is critical before moving into design or development.
References:
Project Management Methodologies (Agile, Waterfall, etc.): All major methodologies emphasize the criticality of understanding user requirements during the initial project phases.
Software Development Lifecycle (SDLC): Requirements gathering is a cornerstone of the initiation phase within the SDLC.
ISACA Resources: While not explicitly tied to a CISA document, ISACA's emphasis on governance and aligning IT with business objectives reinforces the importance of starting with clear user requirements.