An internal auditor has completed the fieldwork of an assurance engagement on the organization's business...

An internal auditor has completed the fieldwork of an assurance engagement on the organization's business continuity. The most significant finding is that business requirements were left up to the IT function to decide and implement. As a result, the time to recovery for some critical systems following a disruption is too long, while recovery time of non-critical systems is needlessly prioritized at a significant cost. Which of the following is the most appropriate recommendation to include in the engagement report?