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 lies in:

A) finding compatible programs that will analyse the service centre's programs.
B) determining the adequacy of the service centre's internal controls.
C) gaining the permission of the service centre to review its work.
D) trying to abide by the Code of Ethics for Professional Accountants to maintain the security and confidentiality of the client's data.