Which of the following would BEST help to ensure that IS audit still covers key risk areas within the IT environment as part of its annual plan?

An organization has made a strategic decision to split into separate operating entities to improve profitability.

However, the IT infrastructure remains shared between the entities.

Which of the following would BEST help to ensure that IS audit still covers key risk areas within the IT environment as part of its annual plan?
A . Increasing the frequency of risk-based IS audits for each business entity
B . Revising IS audit plans to focus on IT changes introduced after the split
C . Conducting an audit of newly introduced IT policies and procedures
D . Developing a risk-based plan considering each entity’s business processes

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Answer: D