According to the ISACA CISA Study Manual (2020), "incorrectly classifying information or not implementing adequate controls to protect the information is a major risk" (p. 328). Therefore, the IS auditor's greatest concern should be that controls to adequately safeguard the data may not be applied.

When assessing a proposed project for the two-way replication of a customer database with a remote call center, the IS auditor should ensure that database conflicts are managed during replication. This should include verifying that the replication process is designed to reconcile any discrepancies between the databases, such as conflicting data or duplicate records. Additionally, the IS auditor should review the security and access controls in place to ensure that the replications are performed securely and only authorized users have access to the replicated data.