Many Clients Have Their Data Processed at an Independent Computer

question 48

Multiple Choice

Many clients have their data processed at an independent computer service centre (IT outsourcing) . The difficulty the independent auditor faces when a computer service centre is used is:

• A) in trying to abide by the joint Code of Professional Conduct to maintain the security and confidentiality of the client's data.
• B) in determining the adequacy of the service centre's internal controls.
• C) finding compatible programs that will analyse the service centre's programs.
• D) gaining the permission of the service centre to review its work.