Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 68

According to IIA guidance, which of the following is a typical risk associated with the tender process and contracting stage of an organization's IT outsourcing life cycle?

Answer options

• A. The process is not sustained and is not optimized as planned.
• B. There is a lack of alignment to organizational strategies.
• C. The operational quality is less than projected.
• D. There is increased potential for loss of assets.

Correct answer: B

Explanation

The correct answer, B, highlights the importance of aligning the outsourcing effort with the organization's strategic goals; a lack of this alignment can lead to failure in achieving desired outcomes. Options A, C, and D, while they may represent potential issues, do not specifically address the strategic alignment aspect emphasized in IIA guidance.