Which of the following is MOST important to consider when scheduling follow-up audits?

The impact if corrective actions are not taken is the most important factor to consider when scheduling follow-up audits. An IS auditor should prioritize the follow-up audits based on the risk and potential consequences of not addressing the audit findings and recommendations. The other options are less important factors that may affect the timing and scope of the follow-up audits, but not their necessity or urgency. References:

CISA Review Manual(Digital Version), Chapter 2, Section 2.5.31

CISA Review Questions, Answers & Explanations Database, Question ID 207