Choice "A" is correct. Data elements should always be included in the system specification document for a financial report. Data elements define the building blocks of the information provided in a financial report.
Choice "d" is incorrect. Cost-benefit analysis would not be included in the system specification document. The determination that the benefits outweigh the costs of a particular system is determined before the development of specifications.
Choice "b" is incorrect. Training requirements would not be included in the systems specification document for a financial report. Training requirements associated with generating the report would be found in an implementation plan, but not in a systems specifications document.
Choice "c" is incorrect. Communication change management considerations would not be included in the specification document for a financial report. Change management contemplates the control monitoring procedures of the system, not the specifications of a financial report.