While evaluating software development practices in an organization, an IS auditor notes that the quality assurance (QA) function reports to project management. The MOST important concern for an IS auditor is the:

A. effectiveness of the QA function because it should interact between project management and user management
B. efficiency of the QA function because it should interact with the project implementation team.
C. effectiveness of the project manager because the project manager should interact with the QA function.
D. efficiency of the project manager because the QA function will need to communicate with the project implementation team.