Isaca Certified in Risk and Information Systems Control CRISC Question # 333 Topic 34 Discussion
CRISC Exam Topic 34 Question 333 Discussion:
Question #: 333
Topic #: 34
An organization has decided to use an external auditor to review the control environment of an outsourced service provider. The BEST control criteria to evaluate the provider would be based on:
A.
a recognized industry control framework
B.
guidance provided by the external auditor
C.
the service provider ' s existing controls
D.
The organization ' s specific control requirements
The best control criteria to evaluate the outsourced service provider would be based on a recognized industry control framework. A control framework is a set of best practices, guidelines, and methodologies that provide a comprehensive and consistent approach to designing, implementing, and assessing controls. A recognized industry control framework is a control framework that is widely accepted and adopted by the industry and the regulators, and that reflects the current and emerging standards andexpectations for the control environment. A recognized industry control framework can help to ensure that the outsourced service provider meets the minimum and acceptable level of control quality and effectiveness, and that the control evaluation is objective, reliable, and comparable. The other options are not as good as a recognized industry control framework, as they are related to the specific sources, aspects, or requirements of the control criteria, not the overall structure and quality of the control criteria. References = Risk and Information Systems Control Study Manual, Chapter 2: IT Risk Assessment, Section 2.3: IT Control Assessment, page 69.
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