Reviewing Expected Benefits

D.

When evaluating whether the expected benefits of a project have been achieved, an IS auditor should review the business case (option D) as it is the most important consideration.

The business case is a document that outlines the justification for a project and includes an analysis of the costs, benefits, risks, and expected outcomes. It is used to determine whether a project is worth pursuing and serves as a guide for project management and decision-making.

By reviewing the business case, the IS auditor can determine the expected benefits of the project, as well as the key performance indicators (KPIs) that will be used to measure success. The KPIs should be specific, measurable, achievable, relevant, and time-bound (SMART).

Once the KPIs have been identified, the IS auditor should review post-implementation issues (option A) to determine whether the project has met its goals. Post-implementation issues include factors such as system performance, user adoption, and overall system functionality.

The quality assurance results (option B) and project schedule (option C) are also important considerations, but they are not as critical as the business case. Quality assurance results refer to the testing and validation of the system to ensure that it meets the requirements and specifications outlined in the business case. The project schedule refers to the timeline for completing the project and is important for ensuring that the project is delivered on time and within budget.

In summary, when evaluating whether the expected benefits of a project have been achieved, an IS auditor should review the business case first, followed by post-implementation issues, quality assurance results, and the project schedule.