Which of the following is MOST important to consider when developing a service level agreement...

 The most important factor to consider when developing a service level agreement (SLA) is the description of the services from the viewpoint of the client organization, because the SLA shouldreflect the needs and expectations of the client and specify the measurable outcomes and performance indicators that the provider must deliver34. The description of the services from the viewpoint of the provider, the detailed identification of work to be completed, and the provisions for regulatory requirements that impact the end users’ businesses are also important elements of an SLA, but not as crucial as the client’sperspective. References: 3: CISA Review Manual (Digital Version), Chapter 5, Section 5.3.1 4: CISA Online Review Course, Module 5, Lesson 3