During an internal audit review of an HR recruitment system implementation, the IS auditor notes a number of defects were unresolved at the time the system went live. Which of the following is the auditor’s MOST important task prior to formulating an audit opinion?

A. Identify the root cause of the defects to confirm severity.
B. Review the user acceptance test results.
C. Verify risk acceptance by the project steering committee.
D. Confirm the timeline for migration of the defects.