When auditing the closing stages of a system development protect which of the following should...

 When auditing the closing stages of a system development project, the most important consideration should be the user acceptance test (UAT) results. The UAT is a critical phase of the system development life cycle (SDLC) that ensures that the system meets the functional requirements and expectations of the end users. The UAT results provide evidence of the system’s quality, performance, usability, and reliability. Control requirements, rollback procedures, and functional requirements documentation are also important considerations, but they are not ascrucial as the UAT results in determining if the system is ready for deployment. References: CISA Review Manual (Digital Version)1, page 325.