The primary reason an IS auditor should discuss observations with management before delivering a final report is A. Validate the audit observations. This is because discussing the observations with management can help the auditor to ensure that the findings are accurate, complete, and supported by sufficient evidence1. It can also help the auditor to obtain management's perspective and feedback on the issues and risks identified, and to avoid any misunderstandings or surprises when the final report is issued2.

The most important consideration for a go-live decision when implementing an upgraded enterprise resource planning (ERP) system is the business case. The business case is the document that defines and justifies the need, value, feasibility, and risks of the project. It also outlines the expected costs, benefits, outcomes, and impacts of the project. The business case provides the basis for measuring and evaluating the success of the project. Therefore, before deciding to go live with an upgraded ERP system, it is essential to review and validate the business case to ensure that it is still relevant, accurate, realistic, and achievable.
A rollback strategy, test cases, and post-implementation review objectives are not the most important considerations for a go-live decision when implementing an upgraded ERP system. These are important elements of project planning, execution, and evaluation, but they are not sufficient to determine whether the project is worth pursuing or delivering. These elements should be aligned with and derived from the business case.

The greatest concern for an IS auditor evaluating the access controls for a shared customer relationship management (CRM) system is that audit logging is not enabled. Audit logging is a process that records and tracks the activities and events that occur on a system, such as who accessed what data, when, how, and why.
Audit logging can help monitor and verify the compliance and effectiveness of the access controls, as well as detect and investigate any unauthorized or suspicious access or actions. Audit logging can also provide evidence and accountability for the security and integrity of the system and the data.
Without audit logging, the IS auditor would not be able to audit the access controls for the shared CRM system, as there would be no reliable or traceable records of the access history or patterns. Without audit logging, the organization would also not be able to identify or respond to any potential breaches or incidents that may compromise the confidentiality, availability, or accuracy of the CRM data. Without audit logging, the organization would also not be able to demonstrate or prove itscompliance with any applicable policies, regulations, or standards that may require audit logging for CRM systems.
Single sign-on is not enabled is not a great concern for an IS auditor evaluating the access controls for a shared CRM system, but rather a potential improvement or enhancement. Single sign-on is a process that allows users to access multiple systems or applications with one set of credentials, such as a username and password. Single sign-on can help simplify and streamline the user experience, as well as reduce the risk of password fatigue or compromise. However, single sign-on is not a mandatory or essential requirement for access controls, and it may also introduce some challenges or risks, such as dependency on a single point of failure or vulnerability.
Security baseline is not consistently applied is not a great concern for an IS auditor evaluating the access controls for a shared CRM system, but rather a minor issue or gap. Security baseline is a set of minimum security standards or requirements that apply to a system or application, such as password policies, encryption protocols, or firewall rules. Security baseline can help ensure that the system or application meets a certain level of security and compliance. However, security baseline is not a sufficient or comprehensive measure for access controls, and it may also need to be customized or adjusted according to the specific needs and risks of each system or application.
Complex passwords are not required is not a great concern for an IS auditor evaluating the access controls for a shared CRM system, but rather a common practice or recommendation. Complex passwords are passwords that are composed of a combination of different types of characters, such as letters, numbers, symbols, and cases. Complex passwords can help prevent or deter brute-force attacks or guessing attempts by making the passwords harder to crack or predict. However, complex passwords are not a guarantee or guarantee of security, and they may also have some drawbacks or limitations, such as user inconvenience, memorability issues, or reuse across multiple systems or applications.
References:
Customer Relationship Management Risks and Controls - CRM Simplified 1
Customer relationship management: A guide - Zendesk 2
How to Protect Your Customer Relationship Management (CRM) Data from Hackers 3 What is CRM? | A Definition by Salesforce 4