Which of the Following Is Not True

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 SSAE 16 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 SSAE 16 reports: Type I report and Type II report.