The MOST important factor iscompliance with organizational data protection requirements(D), because audit reports contain sensitive internal information, findings, and potential control deficiencies. Sending such content to an external AI tool may result in data exposure or unauthorized processing. AAIA emphasizesprivacy, confidentiality, and data protection obligationswhen interacting with external AI systems.

Option B (safeguards) is important but still secondary to ensuring compliance with internal data protection rules. Formatting alignment (A) and budget considerations (C) do not address the primary risk: improper disclosure of confidential audit data. Therefore,data protection complianceis the priority.