Management has learned the implementation of a new IT system will not be completed on time and has requested an audit. Which of the following audit findings should be of GREATEST concern?

While defining milestones for all project products is good practice, missing some milestones is a symptom or a project management weakness, but less critical than a direct roadblock on the critical path.

A lack of formal certification for a project manager, while potentially indicative of experience gaps, does not directly prevent tasks from being completed or inherently cause delays on the critical path.

The critical path in project management represents the longest sequence of tasks that must be completed on time for the project to finish by its deadline. If tasks on this path do not have resources allocated, they cannot begin or progress, directly guaranteeing a delay in the project's overall completion date and posing the most significant threat to on-time delivery.

Actual start times being later than scheduled is a common occurrence in projects and a reason for delays, but the lack of resources on the critical path is a more fundamental and impactful reason why the project will continue to be delayed or fail.