While evaluating software development practices in an organization an IS auditor notes that the quality assurance QA function reports to project management The MOSTimportant concern for an IS auditor

A. effectiveness of the QA function because it should interact between project management and user management.

The QA function plays a critical role in ensuring that software development practices meet established standards and user requirements. Reporting to project management may pose a conflict of interest, as project managers may prioritize meeting project timelines and budgets over quality assurance. Therefore, the IS auditor's primary concern should be the effectiveness of the QA function in interacting with both project management and user management to ensure that software development practices are consistent with established standards and meet user requirements