When new technologies are introduced, internal audit's primary consideration is whether an effective change management system exists and whether it can meet organizational objectives. New technology creates risks related to system stability, security, integration, user access, data integrity, capacity, and regulatory compliance. Emergency change handling, capacity requirements, and changing business risks are important subareas, but they are not the broadest primary consideration. A complete change management system should include request initiation, authorization, risk assessment, testing, approval, migration, segregation of duties, documentation, emergency change control, and post-implementation review. Internal audit should evaluate whether the process is repeatable, risk-based, and aligned with operational objectives. Therefore, Option B is correct.