Explanation/Reference:
An IS auditor should carefully review the functional requirements in a systems-development project to ensure that the project is designed to meet business objectives.

Comprehensive and Detailed Step-by-Step Explanation:
Theaudit charteris a formal document that definesthe purpose, authority, and responsibilitiesof the internal audit function.
* Audit Charter (Correct Answer - A)
* Establishesroles, reporting structure, and independenceof the audit team.
* Example:TheIS audit team's roleinrisk assessmentsis outlined in the charter.
* Annual Audit Plan (Incorrect - B)
* Outlinesaudit activitiesbutdoes not define roles and responsibilities.
* Engagement Letter (Incorrect - C)
* Used forspecific audits, not theentire audit function.
* Audit Scope Letter (Incorrect - D)
* Detailswhat is coveredin an audit but doesnot define responsibilities.
References:
* ISACA CISA Review Manual
* COBIT 2019 (Audit Governance)

Explanation/Reference:
Explanation:
Data mirroring and parallel processing are both used to provide near- immediate recoverability for time- sensitive systems and transaction processing.

Explanation/Reference:
Explanation:
Whenever business processes have been re-engineered, the IS auditor should attempt to identify and quantify the impact of any controls that might have been removed, or controls that might not work as effectively after business process changes.