If what you mean by footstep delay is, when you are walking, you hear nothing and all of a sudden it sounds like 20 footsteps play at once, and then nothing again, then 20 footsteps etc, Than it is more than likely a weak CPU. This also happened to me like a year ago when the game first came out and I had a shit PC, But i have since upgraded and it is fine now. Post your PCs specs, and I may be of help, (If you aren't on PS3/PS4 that is obviously).

Now if that isn't how it is happening and just lag from when the footsteps should be playing and when you hear them, I haven't a clue.