Section: Protection of Information Assets
Explanation: An organizational chart provides information about the responsibilities and authority of
individuals in the organization. This helps an IS auditor to know if there is a proper segregation of functions.
A workflow chart would provide information about the roles of different employees. A network diagram will
provide information about the usage of various communication channels and will indicate the connection of
users to the network.

Explanation
Involving the application owner early in the audit planning process is the best way to contribute to the quality of an audit of a business-critical application. The application owner has a deep understanding of the application and its business context, which can provide valuable insights for the audit. Early involvement can also help ensure that the audit is aligned with the business objectives and risks, and that any potential issues are identified and addressed promptly12.
References:
Business Critical Applications: An In-Depth Look
Framework for Audit Quality - IFAC

Comprehensive and Detailed In-Depth Explanation:A post-implementation review (PIR) of a newly modified IT application focuses on ensuring that the system meets business and security requirements effectively. The sufficiency of implemented controls (A) is the most critical aspect because it ensures that security, operational, and compliance controls are functioning correctly. These controls include access controls, data integrity checks, and audit logs to prevent unauthorized access, data corruption, or security breaches.
Other options:
* Resource management plan (B) is important for project management but is not the primary concern for an IS auditor in a post-implementation review.
* Updates required for end-user manuals (C) are necessary for usability but do not impact the security or operational integrity of the system.
* Rollback plans for changes (D) are important for change management but are typically assessed before deployment, not in a PIR.
Reference: ISACA CISA Review Manual, IT Governance and Management of IT