Which of the following is the MOST important determining factor when establishing appropriate timeframes for follow-up activities related to audit findings?

Which of the following is the MOST important determining factor when establishing appropriate timeframes for follow-up activities related to audit findings?
A . Peak activity periods for the business
B . Remediation dates included in management responses
C . Availability of IS audit resources
D . Complexity of business processes identified in the audit

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Answer: D