The correct answer is B. Determine if project goals were met as expected.
The primary purpose of a post-implementation review is to determine whether the project achieved its intended objectives, delivered the expected business value, met requirements, and produced the expected benefits. For a critical IT project, the most important audit focus is not only whether the project was delivered on time or within budget, but whether it actually achieved what the organization expected from it.
ISACA's CISA Exam Content Outline specifically includes Post-implementation Review under Domain 3 and states that CISA tasks include conducting post-implementation reviews to determine whether project deliverables, controls, and requirements are met.
Option A is useful but not the primary focus. Business representation on the steering committee supports good governance, but it does not prove that the project achieved its objectives.
Option C is also important, but on-time and on-budget delivery does not necessarily mean project success. A project can be delivered on time and within budget but still fail to meet business requirements.
Option D is evidence of formal project closure, but stakeholder signoff alone does not provide enough assurance that the project goals and expected benefits were achieved.
ISACA also notes that benefit realization is measured after implementation and that a post-implementation review is usually recommended to quantify actual benefits from a program.
References: ISACA CISA Exam Content Outline, Domain 3; ISACA guidance on post-implementation review and benefit realization.

The greatest concern with the lack of structure for technology risk governance is C. Key decision-making entities for technology risk have not been identified. Technology risk governance is the process of establishing and maintaining the policies, roles, responsibilities, and accountabilities for managing technology risks within an organization1. Technology risk governance requires a clear organizational structure that defines who has the authority and responsibility to make decisions, set objectives, allocate resources, monitor performance, and ensure compliance for technology risk management2. Without such a structure, an organization may face the following challenges:
Lack of alignment and integration between technology and business strategies, leading to suboptimal outcomes and missed opportunities.
Lack of clarity and consistency in technology risk identification, assessment, mitigation, and reporting, leading to gaps and overlaps in risk coverage and exposure.
Lack of communication and collaboration among different stakeholders involved in technology risk management, leading to conflicts and inefficiencies.
Lack of oversight and accountability for technology risk management activities and results, leading to poor quality and reliability.

Theaudit charteris a formal document that definesthe purpose, authority, and responsibilitiesof the internal audit function.
Audit Charter (Correct Answer - A)
Establishesroles, reporting structure, and independenceof the audit team.
Example:TheIS audit team's roleinrisk assessmentsis outlined in the charter.
Annual Audit Plan (Incorrect - B)
Outlinesaudit activitiesbutdoes not define roles and responsibilities.
Engagement Letter (Incorrect - C)
Used forspecific audits, not theentire audit function.
Audit Scope Letter (Incorrect - D)
Detailswhat is coveredin an audit but doesnot define responsibilities.
References:
ISACA CISA Review Manual
COBIT 2019 (Audit Governance)