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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