Many Clients Have Their Data Processed at an Independent Computer

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.