2969A company undertakes a business process reengineering (BPR) project in support of a new and direct marketing approach to its customers. Which of the following would be an IS auditor's main concern about the new process?
选项：

A:Whether key controls are in place to protect assets and information resources
B:If the system addresses corporate customer requirements
C:Whether the system can meet the performance goals (time and resources)
D:Whether owners have been identified who will be responsible for the process