Comprehensive and Detailed Explanation:
An integrated audit combines IT, operational, and financial audits into a single coordinated review. The primary benefit is the optimization of audit efforts across functions, eliminating duplication and providing a holistic risk perspective.
Option A: QA enhancement is a byproduct but not the primary benefit.
Option C: Skills improvement occurs, but it's not the main objective.
Option D: Applicability to different areas is true, but not the primary benefit.
# ISACA Reference: CISA Review Manual 27th Edition, Domain 1, section on integrated audit benefits and efficiencies.

EVA is a project management technique that measures the performance of a project by comparing the actual work completed, the actual costs incurred, and the planned costs for the work scheduled. EVA can help determine if the project is on track, ahead of schedule, or behind schedule, and if the project is under budget, over budget, or on budget. EVA can also help forecast the final cost and schedule of the project based on the current performance.
References
ISACA CISA Review Manual, 27th Edition, page 255
18. Project Completion - Project Management - 2nd Edition
How to Measure Project Success | Smartsheet

Prior to a follow-up engagement, if an IS auditor learns that management has decided to accept a level of residual risk related to an audit finding without remediation, the IS auditor should report the issue to IS audit management. This is because IS audit management is responsible for ensuring that audit findings are properly communicated and resolved. Accepting management's decision and continuing the follow-up would not address the IS auditor's concern. Reporting the disagreement to the board or executive management would be premature and inappropriate without consulting IS audit management first. References: CISA Review Manual (Digital Version), Chapter 1, Section 1.6