When performing a review of the structure of an electronic funds transfer (EFT) system, an IS auditor observes
that the technological infrastructure is based on a centralized processing scheme that has been outsourced to a
provider in another country. Based on this information, which of the following conclusions should be the main
concern of the IS auditor?

A.
There could be a question regarding the legal jurisdiction.

B.
Having a provider abroad will cause excessive costs in future audits.

C.
The auditing process will be difficult because of the distance.

D.
There could be different auditing norms.

Explanation:
In the funds transfer process, when the processing scheme is centralized in a different country, there could be
legal issues of jurisdiction that might affect the right to perform a review in the other country. The other choices,
though possible, are not as relevant as the issue of legal jurisdiction.