Which of the following is true regarding business process outsourcing? a. Outsourcing a core, high-risk business process

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Which of the following is true regarding business process outsourcing?
a. Outsourcing a core, high-risk business process reduces the overall operational risk.
b. Outsourced processes should not be included in the internal audit universe.
c. The independent outside auditor is required to review all significant outsourced business processes.
d. Management’s controls to ensure the outsourcing provider meets contractual performance requirements should be tested by the internal audit function.

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Internal Auditing Assurance & Advisory Services

ISBN: 9780894139871

4th Edition

Authors: Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Cris Riddle, Mark Salamasick, Paul J. Sobel

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