Which of the following is MOST important for an IS auditor to assess during a post- implementation review of a newly modified IT application developed in-house?

Rollback plans are important during the implementation phase and for disaster recovery, but assessing their existence is not the most important part of a post-implementation *control* review, which focuses on the deployed system.

The primary role of an IS auditor is to evaluate the effectiveness of controls. In a post-implementation review, assessing the sufficiency of implemented controls ensures that the newly modified application functions securely, accurately, and reliably, mitigating identified risks and meeting regulatory requirements and business objectives. This includes evaluating access controls, input/output controls, processing controls, and audit trails.

Updates to end-user manuals are part of change management and user adoption, which are important, but not the core *control* assessment an IS auditor performs on the application itself.

A resource management plan is relevant during project planning and execution, not the primary focus of a post-implementation review of the operational effectiveness of IT application controls.