Management observed that the initial phase of a multiphase implementation was behind schedule and over budget. prior to commencing with the next phase, an is auditor's primary suggestion for a postimplementation focus should be to review the impact of program changes made during the first phase on the remainder of the project.
A budget is a plan, often but not always a financial plan, for a specified period of time, usually a year or a month. Budgets can include expected sales and revenue volumes, resource counts including time, costs and expenses, environmental impacts such as greenhouse gas emissions, other impacts, assets, liabilities and cash flow.
Businesses, governments, families, and other organizations use budgets to express strategic business plans in measurable terms. A budget represents planned expenditures as well as recommendations on how to achieve them with resources.
The above question is incomplete, the complete question is-
Management observed that the initial phase of a multiphase implementation was behind schedule and over budget. Prior to commencing with the next phase, an IS auditor's PRIMARY suggestion for a postimplementation focus should be to:
A. assess whether the planned cost benefits are being measured, analyzed and reported.
B. review control balances and verify that the system is processing data accurately.
C. review the impact of program changes made during the first phase on the remainder of the project.
D. determine whether the system's objectives were achieved.
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