A company has recently outsourced its payroll process to a third-party service provider. An audit team was scheduled to audit payroll controls in the annual audit plan prepared prior to the outsourcing. What action should the audit team take, considering the outsourcing decision? Review only the controls over payments to the third-party provider based on the contract. Review only the company's controls over data sent to and received from the third-party service provider. Cancel the engagement, because the processing is being performed outside the organization. Review the controls over payroll processing in both the company and the third-party service provider. d