PrepAway - Latest Free Exam Questions & Answers

An IS auditor’s GREATEST concern when reviewing the con…

An organization has outsourced its help desk activities. An IS auditor’s GREATEST concern when
reviewing the contract and associated service level agreement (SLA) between the organization and
vendor should be the provisions for:

PrepAway - Latest Free Exam Questions & Answers

A.
documentation of staff background checks.

B.
independent audit reports or full audit access.

C.
reporting the year-to-year incremental cost reductions.

D.
reporting staff turnover, development or training.

Explanation:
When the functions of an IS department are outsourced, an IS auditor should ensure that a
provision is made for independent audit reports that cover all essential areas, or that the outsourcer
has full audit access. Although it is necessary to document the fact that background checks are
performed, this is not as important as provisions for audits. Financial measures such as year-toyear incremental cost reductions are desirable to have in a service level agreement (SLA); however,

cost reductions are not as important as the availability of independent audit reports or full audit
access. An SLA might include human relationship measures such as resource planning, staff
turnover, development or training, but this is not as important as the requirements for independent
reports or full audit access by the outsourcing organization.


Leave a Reply