User acceptance testing of the organization's enterprise resource planning application provides the least value to the chief audit executive when developing a risk-based audit plan. The purpose of developing a risk-based audit plan is to identify and assess risks that can impact the organization’s ability to achieve its objectives. Results from business process management programs, risk assessments by the board, and key business strategies are directly related to identifying and managing these risks. In contrast, user acceptance testing is focused on ensuring that the specific software application meets user requirements and functions correctly, which is less relevant to high-level risk assessment and management.