IS Audit Concern: QA Reporting Structure and Effectiveness

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

The fact that the QA function reports to project management is not necessarily a concern as long as it is effective in its role. The most important concern for an IS auditor is ensuring that the QA function is effective in its interactions between project management and user management, as it plays a crucial role in ensuring the quality of software development practices.