The most appropriate population to sample from when testing for remediation of findings identified in an organization's user provisioning process is all users provisioned after the final audit report was issued. This is because the final audit report is the official document that communicates the audit findings, recommendations, and action plans to the management and other stakeholders. It also establishes a baseline for measuring the progress and effectiveness of the remediation efforts. Therefore, sampling from the users provisioned after the final audit report was issued would provide the most relevant and reliable evidence of whether the audit issues have been resolved or not.
The other options are not as appropriate as option C, as they may not reflect the actual status of the remediation efforts. All users provisioned after the finding was originally identified may include users who were provisioned before the final audit report was issued, which may not capture the full impact of the remediation actions. All users provisioned after management resolved the audit issue may not be accurate, as management's resolution may not be verified or validated by an independent party. All users who have followed user provisioning processes provided by management may not be representative, as there may be exceptions or deviations from the processes that could affect the remediation results.
References:
* 6: What Is User Provisioning? Definition, Process and Best Practices - Spiceworks
* 7: What Is User Provisioning? All You Need to Know in One Place - G2
* 8: What is User Account Provisioning? - Tools4ever
* 9: What Is Provisioning and Deprovisioning? | Okta