Which of the Following Is Not True

question 122

Multiple Choice

Which of the following is not true?

• A)Management may outsource their organizations' IT functions,but they cannot outsource their management responsibilities for internal control.
• B)section 404 requires the explicit testing of outsourced controls.
• C)The SAS 70 report,which is prepared by the outsourcer's auditor,attests to the adequacy of the vendor's internal controls.
• D)Auditors issue two types of SAS 70 reports: SAS 70 Type I report and SAS 70 Type II report.

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Definitions:

Change-Oriented Intervention

Strategies or actions aimed at modifying behavior, conditions, or situations to achieve desired improvements or outcomes.

Knowledge and Skills

The theoretical understanding, practical abilities, and expertise required to perform tasks or solve problems efficiently.

Barrier to Task Completion

An obstacle or challenge that hinders the ability to successfully finish a task.

Highly Specific Goals

Objectives that are distinctly defined with clear, precise outcomes that leave little to no ambiguity in interpretation.