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:

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 madefor 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-to-year 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.