Which of the Following Services Performed by Another Entity Would

Multiple Choice

Which of the following services performed by another entity would not be considered to be part of the client's information system?

A) Processing of the client's accounting transactions by an electronic data processing service center.
B) Preparation of the client's financial statements by an outside accounting organization.
C) Initiation of the client's weekly payroll transactions by a payroll processing organization.
D) Sale (specifically authorized by the client) of investment securities by an external broker.