Tutorial Question form book that Auditing and Assurance Services in Australia, Sixth Edition Revised

chapter 4 , 4.24 (Just one question in here )

consider the following independent situation ,all of which apply to audits of entities for the year ending 30 June 2015

(B) Foodstuffs Ltd is a large supermarket chain with offices in the capital cities around Australia. From 1/1/2015 , data processing relating to payroll transactions will be carried out in each capital city by an independent computer service bureau instead of the company's head office IT department