Explanation: It is the evaluation and acceptance phase of the SDLC, which meets the following audit objectives: System and data are validated. System meets all user requirements. System meets all control requirements Answer: D is incorrect. During the initiation phase, the need for a system is expressed and the purpose of the system is documented. Answer: C is incorrect. During the definition phase, users’ needs are defined and the needs are translated into requirements statements that incorporate appropriate controls. Answer: B is incorrect. During the programming and training phase, the software and other components of the system are faithfully incorporated into the design specifications. Proper documentation and training are provided in this phase.