During which of the following phases in system development would user acceptance test plans normally be prepared?

A.
Feasibility study

B.
Requirements definition

C.
implementation planning

D.
Postimplementation review

Explanation:
During requirements definition, the project team will be working with the users to define their precise objectives and functional needs. At this time, the users should be working with the team to consider and document how the system functionality canbe tested to ensure it meets their stated needs. The feasibility study is too early for such detailed user involvement, and the implementation planning and postimplementation review phases are too late. An IS auditor should know at what point user testing should be planned to ensure it is most effective and efficient.