Business processes should be the primary focus of an IS auditor when developing a risk-based IS audit program, because they represent the core activities and functions of the organization that support its objectives and goals. Business processes also involve the use of IT resources and systems that may pose risks to the organization's performance and compliance. A risk-based IS audit program should identify and assess the risks associated with the business processes and determine the appropriate audit scope and procedures to provide assurance on their effectiveness and efficiency. Portfolio management, business plans, and IT strategic plans are also relevant factors for developing a risk-based IS audit program, but they are not as important as business processes. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.2.1

The best way to enable the effectiveness of an agile project for the rapid development of a new software application is to separate the work into sprints. Sprints are short, time-boxed iterations that deliver a potentially releasable product increment at the end of each sprint. Sprints allow agile teams to work in a flexible and adaptive manner, respond quickly to changing customer needs and feedback, and deliver value faster and more frequently. Sprints also help teams to plan, execute, review, and improve their work in a collaborative and transparent way. Project segments, phases, and milestones are not specific to agile projects and do not necessarily enable the effectiveness of an agile project. References: Agile Project Management
[What is it & How to Start] - Atlassian, CISA Review Manual (Digital Version).

Due professional care is the obligation of an IS auditor to exercise the appropriate level of skill, competence, and diligence in performing an audit. It also requires the IS auditor to comply with the relevant standards, guidelines, and ethical principles of the profession. Completing an engagement by email only may compromise due professional care, as it may limit the IS auditor's ability to obtain sufficient and appropriate evidence, to communicate effectively with the auditee and other stakeholders, and to perform adequate quality assurance and review procedures. The other options are not as relevant as due professional care, as they relate to specific aspects of an audit, such as proficiency (the knowledge and skills of the IS auditor), sufficient evidence (the quantity and quality of the audit evidence), and reporting (the presentation and communication of the audit results). References: CISA Review Manual (Digital Version), Domain 1: The Process of Auditing Information Systems, Section 1.2 ISACA IT Audit and Assurance Standards

The primary reason for an organization to classify the data stored on its internal networks is to implement data protection requirements1234. Data classification helps organizations understand what data they have, its characteristics, and what security and privacy requirements it needs to meet so that the necessary protections can be achieved3. While determining data retention policy56, complying with the organization's data policies27, and following industry best practices891011 are important aspects of data classification, they are secondary to the fundamental requirement of implementing data protection requirements.
References:
What Is Data Classification & Why Is It Important? - RiskOptics
Data Classification Policy: Definition, Examples, & Free Template - Hyperproof Data Classification Policy: Benefits, Examples, and Techniques - Satori What is a Data Classification Policy? - Digital Guardian Data Classification and Practices - NIST Data Classification as a Catalyst for Data Retention and Archiving ...
What is data classification? - Cloud Adoption Framework
Data Classification - Data Security Policies | ITS Policies ...
IMPLEMENTING DATA CLASSIFICATION PRACTICES - NIST
Best Practices for Data Classification | Forcepoint