Information systems auditors should be most concerned about management's decision to undertake outsourcing of the information systems function when:

a. A long-term contract with the outsourcing vendor is being contemplated

b. The information systems function plays a strategic role within the organization

c. Reliance will have to be placed on other auditors to evaluate the ongoing financial position of the outsourcing vendor

d. The outsourcing vendor is large in size relative to the organization