Which of the following factors should be considered when determining the materiality of a system?

In the context of determining materiality for a system, service-level agreements (SLAs) play a crucial role. SLAs define the expected levels of service between a service provider and a customer, including measurable elements like availability, performance, and responsiveness. When evaluating materiality, it is essential to consider these agreements because they directly impact how the system is perceived in terms of risk and significance. If an SLA stipulates high availability and performance, any deviation from those expectations would be considered material since it could have substantial consequences for the organization, including financial loss or reputational damage.

Additionally, SLAs provide a framework for accountability, ensuring that the system aligns with agreed-upon standards. This assessment is pertinent when auditing information systems, as compliance with SLAs often indicates the effectiveness of controls in place to maintain the confidentiality, integrity, and availability of data.

Other factors, such as organizational changes, audit results, and the number of employees, while relevant to the overall context of risk management and operational performance, do not directly establish the criticality of the system in relation to contractual obligations and immediate impact on service delivery as SLAs do. Hence, considering service-level agreements is integral to understanding a system's materiality effectively.