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B (Test results) To verify whether business requirements are met, auditors must evaluate the User Acceptance Test (UAT) results against the original requirements baseline. Live processing results (D) show system performance, not requirement traceability.
compare Live results against UAT results
A post-implementation review assesses whether a newly implemented system meets business requirements in real-world operations. The MOST relevant aspect to evaluate is the results of live processing, as it provides direct insight into: System performance in actual business operations. thats why i choose D