A company undertakes a business process reengineering (BPR) project in support of a new and direct marketing approach to its customers. Which of the following would be an IS auditor's main concern about the new process?

A. Whether key controls are in place to protect assets and information resources
B. If the system addresses corporate customer requirements
C. Whether the system can meet the performance goals (time and resources)
D. Whether owners have been identified who will be responsible for the process