正解:C
The primary responsibility of an IS auditor during the design phase of a software development project is to evaluate the controls incorporated into the system specifications. Controls aremechanisms or procedures that aim to ensure the security, reliability, or performance of a system or process. System specifications are documents that define and describe the requirements, features, functions, or components of a system or software. Evaluating the controls incorporated into the system specifications is a key responsibility of an IS auditor during the design phase of a software development project, as it helps ensure that the system or software meets the organization's objectives, standards, and expectations for security, reliability, or performance. The other options are not primary responsibilities of an IS auditor during the design phase of a software development project, as they do not directly relate to evaluating the controls incorporated into the system specifications. Future compatibility of the application is a possible factor that may affect the functionality or usability of the application in different environments or platforms, but it is not a primary responsibility of an IS auditor during the design phase of a software development project. Proposed functionality of the application is a possible factor that may affect the suitability or value of the application for meeting user needs or expectations, but it is not a primary responsibility of an IS auditor during the design phase of a software development project. Development methodology employed is a possible factor that may affect the quality or consistency of the software development process, but it is not a primary responsibility of an IS auditor during the design phase of a software development project. References: CISA Review Manual (Digital Version), Chapter 3, Section 3.3