Obtaining management’s consent to the testing scope in writing is the most important step prior to finalizing the scope of testing, as it ensures that the penetration testers have the authorization and approval to perform the testing activities. It also protects them from any legal liabilities or accusations of unauthorized access or damage. The other options are not as important as obtaining management’s consent, and they may vary depending on the specific situation and agreement. For example, some systems may not be excluded from the testing scope, and some tests may not be restricted to the test environment. References: CISA Review Manual (Digital Version) 1, page 381-382.