IS Audit Concern: QA Reporting to Project Management

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

The most important concern for an IS auditor in this scenario is the effectiveness of the QA function, as it is responsible for ensuring the quality of the software development process. The fact that it reports to project management is not necessarily a problem, but it is important that it also interacts with user management to ensure that user requirements are being met. The efficiency of the QA function and the project manager are also important, but they are secondary to the effectiveness of the QA function.