During an Audit of a Contract for Computer Security, a Governmental

question 459

Multiple Choice

During an audit of a contract for computer security, a governmental auditor finds that a contractor has developed a system that could be the most advanced in the industry. If it seems that the contractor is charging the government for developmental cost of a system that might be sold to other organizations, what is the auditor's best course of action?

• A) Estimate the cost to develop the advanced security system and inform the contractor that it will be a disallowed cost.
• B) Exclude the observation from the engagement final communication because the contract was vague and the level of security is clearly acceptable.
• C) Estimate the added cost, report it to management, and suggest that management meet with its lawyers and the contractor to resolve differences.
• D) Compare the cost of the security program with previous costs incurred by governmental operations and inform the contractor that the difference will be a disallowed cost.

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