When evaluating the management practices at a third-party organization providing outsourced services, the IS auditor considers relying on an independent auditor’s report. The IS auditor would FIRST:

December 16, 2021 by Admin

When evaluating the management practices at a third-party organization providing outsourced services, the IS auditor considers relying on an independent auditor’s report. The IS auditor would FIRST:

  • review the objectives of the audit.
  • examine the independent auditor’s workpapers.
  • discuss the report with the independent auditor.
  • determine if recommendations have been implemented.

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