The most important factor in scheduling follow-up activities is the remediation date provided by management in their official response to the audit findings. This date represents management's formal commitment to implementing corrective actions. The IS auditor's follow-up is designed to verify that these actions have been completed as promised. Therefore, scheduling the follow-up for a reasonable period after this committed date is the most logical and effective approach, ensuring that management is held accountable for their action plans. This timing is directly tied to the agreed-upon resolution timeline for the identified risk.

A. Availability of IS audit resources is a logistical consideration for the audit function but should not dictate the timing of verifying critical risk remediation.
C. Peak activity periods for the business are considered when planning the initial audit to minimize disruption, not for scheduling the verification of a committed fix.
D. Complexity of business processes influences the remediation timeline management proposes, but the agreed-upon date itself is the direct trigger for the auditor's follow-up. ---

1. ISACA, CISA Review Manual, 27th Edition, 2019, Chapter 1: The Process of Auditing Information Systems, Section 1.5.4 Audit Follow-up. The manual states that the IS auditor should be informed of the dates by which management will complete corrective action, making this the basis for follow-up scheduling.

2. ISACA, ITAF™: A Professional Practices Framework for IS Audit/Assurance, 4th Edition, 2020, Guideline 2401 Audit Follow-up Activities, Section 2401.3 Follow-up Timing. This guideline specifies that the timing of follow-up should consider "the dates by which management has committed to implementing corrective actions."

3. Weber, R. A. (1999). Information Systems Control and Audit. Prentice Hall. Chapter 19, "Managing the Information Systems Audit Function," discusses that the follow-up review is scheduled based on the implementation dates agreed upon with management in their response to the audit report.