Primary direction on the impact of compliance with new regulatory requirements that may lead to
major application system changes should be obtained from the:

A.
corporate internal auditor.

B.
System developers/analysts.

C.
key business process owners.

D.
corporate legal counsel.

Explanation:

Business process owners are in the best position to understand how new regulatory requirements
may affect their systems. Legal counsel and infrastructure management, as well as internal
auditors, would not be in as good a position to fully understand all ramifications.