An ineffective change management process can affect clients when staffing shortages or poor prioritization cause prolonged delays in addressing service concerns. Client-facing systems and services require timely change handling, defect correction, service improvements, and incident remediation. Option A describes strategic opportunity loss rather than direct client impact from change management. Option B relates to confidentiality or communication risk, not necessarily client service. Option C reflects internal resource movement, which may be a process issue, but it does not directly describe client impact. Internal auditors reviewing IT change management should evaluate whether changes are prioritized, resourced, tested, approved, implemented, and monitored in a way that protects service quality. Therefore, Option D is correct.