When an organization outsources its help desk, what is the IS auditor's greatest concern in the contract review?

The primary concern for an IS auditor when reviewing a contract for an outsourced help desk is the availability of independent audit reports or access to audit processes. This concern stems from the need to ensure that the service provider adheres to relevant standards and controls that protect the organization's information assets. Independent audit reports offer assurance that the contractor's practices, security measures, and compliance with service level agreements are being objectively evaluated.

Ensuring that the help desk provider is regularly audited can provide insights into their effectiveness and reliability, as well as any potential risks that might not be apparent without such scrutiny. This is particularly important in an outsourcing arrangement where the organization relinquishes some control over the service being delivered and needs assurance that the outsourced team is following the necessary protocols to safeguard data and maintain quality service.

Other aspects, while important, are secondary in terms of priority when evaluating the overall risk and reliability of an outsourced help desk service. For instance, staff background checks and training details are significant for operational integrity, but they may not capture the broader picture of compliance and effectiveness without the overarching framework provided by independent audits. Year-to-year incremental cost reporting can help understand financial implications but does not directly address the quality of service or risk management. Therefore, focusing on independent audit reports or audit access