Which of the following is MOST important to review during the project initiation phase of...

[References:, Project Management Methodologies (Agile, Waterfall, etc.): All major methodologies emphasize the criticality of understanding user requirements during the initial project phases., Software Development Lifecycle (SDLC): Requirements gathering is a cornerstone of the initiation phase within the SDLC., ISACA Resources: While not explicitly tied to a CISA document, ISACA's emphasis on governance and aligning IT with business objectives reinforces the importance of starting with clear user requirements., , , , ]